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NY 878847




October 02, 1992

CLA-2-44:S:N:N1:106-878847

CATEGORY: CLASSIFICATION

TARIFF NO.: 4417.00.8090; 8201.30.0000; 9817.00.50

Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067

RE: The tariff classification of rakes from Taiwan.

Dear Mr. Kuehler:

In your letter dated September 25, 1992, on behalf of Builder's Square, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

There are two bamboo rakes and one steel rake in your request. The bamboo rakes are of two sizes: a 24" fan with 26 teeth and a 30" fan with 30 teeth. The teeth are reinforced with steel spring wire and a metal plate band. The steel rake has a 23 " fan and 22 teeth. All three rakes have wooden handles measuring 48" x 15/16".

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.

The applicable subheading for the garden leaf rake will be 8201.30.0000, HTS, which provides for hand tools of the following kinds: hoes and rakes. The rate of duty will be 2.9 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. The steel rakes do not qualify for such duty free treatment because of Note 2 (r), Subchapter XVII, Section XXII, HTS, which excludes articles of Chapter 82 from this provision. 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

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