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NY 886759




June 14, 1993

CLA-2-82:S:N:N3:115 886759

CATEGORY: CLASSIFICATION

TARIFF NO.: 8203.20.6060

Mr. Rolf Leimgruber
Mid-America Overseas, Inc.
795 Terrell Mill Road
Suite 204
College Park, GA 30349

RE: The tariff classification of bonsai tools and accessories from Japan.

Dear Mr. Leimgruber:

In your letter dated May 24, 1993, you requested a tariff classification ruling.

The 5 subject articles are described as follows:

1) Article 211002 - Concave cutters - These plier-like concave branch cutters are used to remove branches flush to the trunk, leaving a smooth cut that allows the back to heal over cleanly.

2) Article 211003 - Spherical concave cutters - These plier- like cutters function in a similar fashion to article #211002, but the cutting edge is slightly curved to give a deeper cut.

3 and 4) Articles 211101 and 211102 - Knot cutters - These two plier-like cutters are different only in size. Their function is to give the appearance of a hollowed out cut, when removing branches. The rounded cutting edge leaves a deep cut.

5) Article 211204 - Wire cutter - These pliers wire cutters are specifically designed to remove training wire from trees. They have rounded tips to remove wire by cutting it in sections with no damage to the bark.

The applicable subheading for all the items will be 8203.20.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for pliers (including cutting pliers), pincers, and parts thereof: other: other

(except parts)... other. The duty rate will be 12 cents/doz + 5.5% ad valorem.

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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