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NY B87234




July 29, 1997

CLA-2-82:S:N:C06 B87234

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.204050; 4202.924500; 8201.200000; 8201.300000; 8201.500000; 8201903000; 8201.906000; 8202.100000

Ms. Tammy Locke
International Entry Department
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of garden tool sets from China and Taiwan.

Dear Ms. Locke:

In your letter dated June 25, 1997, you requested a tariff classification ruling.

The samples you provided are 1) a 6 pc tote with garden tool set, item #6036SF from China consists of a pair of PVC gloves, pruner, cultivator, trowel, fork, and a tote bag and 2) a 8 pc garden tool set, item #5011SF from Taiwan consists of hand saw, grass shear, digger/weeder, cultivator, transplanter, trowel, and a pruner packed in a plastic molded case.

GRI 3(b) requires that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. The Explanatory Notes for GRI 3(b) state the goods put up for retail sale as a set must: (a) consist of two different articles which are prima facie classifiable in different headings; (b) be products or articles put together to meet a particular need or carry out a specific activity; and (c) be put up in a manner suitable for sale directly to users without repacking. Even though both sets meet the requirements of a and c, they do not meet b. Since the sets cannot be classified together as a set, each item must be classified separately.

The 6 pc garden set, item #6036SF will be classified as follows:

The applicable subheading for the PVC gloves will be 3926.204050, Harmonized Tariff Schedule of the United States(HTS), which provides for other articles of plastic and articles of other materials of headings 3901 to 3914; other; other. The rate of duty will be 11.8 percent ad valorem.

The applicable subheading for the tote bag will be 4202.924500, Harmonized Tariff Schedule of the United States(HTS), which provides for trunks, suitcases, vanity cases ...tool bags... of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper; other; other; other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the pruner will be 8201.500000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds and base metals... used in agriculture, horticulture, or forestry; secateurs and similar one-handed pruners and shears(including poultry shears), and parts thereof. The rate of duty will be 2.8 percent ad valorem plus one cent each.

The applicable subheading for the cultivator will be 8201.300000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds and base metals...used in agriculture, horticulture, or forestry; mattocks, picks, hoes and rakes, and parts thereof. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the trowel will be 8201.906000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds and base metals...used in agriculture, horticulture, or forestry; other handtools..., other. The rate of duty will be Free.

The applicable subheading for the fork will be 8201.200000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds...used in agriculture, horticulture, or forestry; forks and parts thereof. The rate of duty will be 1.1 percent ad valorem.

The 8 pc garden tool set, item #5011SF will be classified as follows:

The applicable subheading for the hand saw will be 8202.100000, Harmonized Tariff Schedule of the United States(HTS), which provides for handsaws, and metal parts thereof; handsaws, and parts thereof. The rate of duty will be Free.

The applicable subheading for the shear will be 8201.903000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds...used in agriculture, horticulture, or forestry; other; grass shears, and parts thereof. The rate of duty will be 5.1 percent ad valorem plus two cents each.

The applicable subheading for the digger/weeder and the cultivator will be 8201.300000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds...used in agriculture, horticulture, or forestry; mattocks, picks, hoes and rakes, and parts thereof. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the transplanter and the trowel will be 8201.906000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds...used in agriculture, horticulture, or forestry; other; other. The rate of duty will be Free.

The applicable subheading for the pruner will be 8201.500000, Harmonized Tariff Schedule of the United States(HTS), which provides for handtools of the following kinds...used in agriculture, horticulture, or forestry; secateurs and similar one-handed pruners. The rate of duty will be 2.8 percent ad valorem plus one cent each.

The case will be classified according to GRI 5(a) which states that containers which are specially shaped or fitted to contain a specific set of articles are classifiable with the articles if they are suitable with such articles when of a kind normally sold therewith.

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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

William Luebkert
Port Director
Philadelphia

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