United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80129 - NY M80175 > NY M80146

Previous Ruling Next Ruling
NY M80146

February 3, 2006

CLA-2-39:RR:NC:SP:221 M80146


TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a gutter/garden tool from Taiwan.

Dear Ms. Marcoux:

In your letter dated January 25, 2006, you requested a tariff classification ruling.

A photograph and descriptive literature were provided with your letter. The gutter shovel (Sku #53830) is composed of polypropylene plastic. It measures approximately 16 inches in length, 3 ΒΌ inches in width and 4 inches in height. It is designed for cleaning leaves and debris from house gutters, and can also be used to sow seeds in a garden.

The applicable subheading for the gutter shovel will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: