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NY A80382




February 26, 1996

CLA-2-82:RR:NC:GI:115 A80382

CATEGORY: CLASSIFICATION

TARIFF NO.: 8201.90.0000; 8201.20.0000; 8201.30.0000

Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building
7001 Chatham Center Dr.
Suite 100
Savannah, GA 31405

RE: The tariff classification of a 5 pc. garden tool set from Taiwan.

Dear Ms. Smith:

In your letter dated January 15, 1996, you requested a tariff classification ruling, on behalf of your client, Lowe's Companies, Inc., North Wilkesboro, NC.

The merchandise is a garden tool set and further described as follows:

1) Trowel 14 5/8"
2) Transplanter 14 1/2"
3) Cultivator 12 1/4"
4) Digger 14 1/8"
5) Hoe 11 1/4"

These tools are intended for household garden and/or plant use. Each set is packed in a pouch on a card. The working portion of each tool is made of steel. A wooden handle is affixed to the working portion of each tool.

The applicable subheading for the trowel, transplanter and cultivator will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof. The duty rate will be free.

The applicable subheading for the digger will be 8201.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for forks and parts thereof. The duty rate will be 1.7% ad valorem.

The applicable subheading for the hoe will be 8201.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattocks, picks, hoes and rakes, and parts thereof. The duty rate will be 1.7% ad valorem.

This ruling is being issued under the provisions of Part 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,

Roger J. Silvestri
Director

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