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NY 851498

April 27, 1990

CLA-2-44:S:N:N1:230 851498

CATEGORY: CLASSIFICATION

TARIFF NO.: 4417.00.8090; 9817.00.50

Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007

RE: The tariff classification of bamboo rakes from Taiwan

Dear Mr. Klestadt:

In your letter dated April 16, 1990, you requested a tariff classification ruling on behalf of the Aqua-Trol Corporation.

The ruling was requested on bamboo rakes and descriptive literature was submitted. The literature describes the teeth of the rakes as made of high grade bamboo oven kilned for permanent shape and reinforced with a steel band. The handle of the rake is made of wood.

The applicable subheading for the bamboo rakes will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other tools, tool bodies, tool handles, broom or brush bodies and handles, of wood. The rate of duty will be 8 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the bamboo rakes would be classifiable in subheading 9817.00.50, HTS, and would be free of duty.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 4417.00.80 - Wooden tools, tool bodies, tool handles, broom or brush bodies and handles nesi; wooden boot or shoe lasts and trees
• Tariff No.: 9817.00.50 - Machinery, equipment and implements to be used for agricultural or horticultural purposes