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NY R02737

November 7, 2005

CLA-2-82:RR:NC:N1:118 R02737


TARIFF NO.: 8201.90.6000; 8424.20.1000; 9403.20.0020

Ms. Marla Hammouche
Casual Living, Inc.
5401 Hangar Court
Tampa, FL 33634

RE: The tariff classification of a garden tool holder with garden tools from China.

Dear Ms. Hammouche:

In your letter, dated October 26, 2005, you requested a tariff classification ruling.

The “Hula Girls Garden Tools Holder, “ style NK-WR25134T, is a decorative garden item comprised of a garden tool holder with an attached basket that holds garden tools. The garden tool holder is a free-standing figure in the form of a woman. It is made of iron sheet, iron wire, and flat iron, and measures 39 ½” in height. An iron basket is attached to the figure. The iron basket is designed to hold the garden tools that are included. Packaged with the holder are an iron hand spade (with plastic handle), iron hand rake/cultivator (with plastic handle), and a plastic pump sprayer. This item is not considered a set for tariff purposes, and therefore, each item will be separately classified.

The applicable subheading for the iron hand spade and iron hand rake/cultivator will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The rate of duty will be free.

The applicable subheading for the plastic pump sprayer will be 8424.20.1000, HTS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: spray guns and similar appliances: simple piston pump sprays and powder bellows. The rate of duty will be 2.9% ad valorem.

The applicable subheading for the iron rack with attached basket will be 9403.20.0020, HTS, which provides for other furniture and parts thereof: other metal furniture: other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rate of duty will be free.

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

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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