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NY N024975

March 21, 2008



TARIFF NO.: 8205.59.5560

Mr. Matthew Pinkowski
Panalpina Inc.
7725 Anderson Rd.
Tampa, FL 33634

RE: The tariff classification of a Sprinkler Spiider Garden Shovel from China.

Dear Mr. Pinkowski:

In your letter dated March 19, 2008, on behalf of Spiider Enterprises LLC, you requested a tariff classification ruling.

You refer to the item as a Sprinkler Spiider garden shovel. You state that it is used to penetrate, lift and remove grass and dirt around sprinkler heads. It may also be used to dig holes for garden plantings. The Spiider garden shovel digs out and holds dirt within its cylinder tines while creating a circular ground hole up to 4” deep and 6.5” in diameter. The item has two separate steel circles with tines that are connected to each other. The interior circle extends 1” lower than the outer circle to allow proper alignment and soil engagement. A “T” handle is attached to a 30” pipe conduit that is secured to the body of the Spiider.

The applicable subheading for the Sprinkler Spiider garden shovel will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.

Consideration was given to your proposed classification of 8201.10.0000, HTSUS, which provides for spades and shovels and parts thereof. However, the Sprinkler Spiider is not considered a shovel or a spade. Shovels and spades are designed to scoop rather than lift the material.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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