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NY L88164

October 26, 2005

CLA-2-42:RR:NC:3:341 L88164


TARIFF NO.: 4202.92.9026; 9401.79.0015

Mr. Homer L. Jenkins
Traffic Manager
Wells Lamont Corp.
6640 West Touhy
Niles, IL 60714

RE: The tariff classification of Garden Stool; Tool Bag; Tool Holders from China

Dear Mr. Jenkins:

In your letter dated October 12, 2005 you requested a classification ruling.

Samples of item 402, “Garden Crate” and item 407, “Gardening Stool/Tote Bag” have been submitted. You have indicated that each item will be imported put up in retail packaging for sale to the ultimate user without additional repacking in the United States. The samples will be returned as requested.

Item 402, “Garden Crate” is also identified as UPC number 05501 0. It consists of a collapsible crate like frame and a specially shaped and fitted tool organizer of man-made fiber textile materials. The two components are designed for use in a garden and together they form a whole that is a form of a tool organizer or tool bag. The item is classifiable as a “composite” within General Rule of Interpretation (GRI) 3(b), HTSUSA. The component that gives the article its essential character is the textile fabric tool organizer.

Item 407, “Gardening Stool/Tote Bag” is also identified as UPC number 05600 0. It consists of a folding camp stool of tubular metal with a canvas seat, and a fitted garden tool bag of man-made fiber textile materials. Although the items are carried as one by means of snap fasteners, each item has a separate and independent use. The components are not considered to be a set as defined by GRI 3(b), HTSUSA.

The applicable subheading for item 402 “Garden Crate” and the textile tool bag portion of item 407, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers and cases, with outer surface of textile materials, other, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 ad valorem.

The applicable subheading for the folding stool component, item 407, will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats with metal frame. The duty rate will be free.

Goods classifiable in HTSUSA number 4202.92.9026 fall within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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