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NY C84730




March 20, 1998

CLA-2-82:S:N:C06 C84730

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.98.80; 8201.30.00.00; 8201.90.60.00

Ms. Lori Aldinger
Rite Aid Corporation
Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Floral Knee Pad with Garden Tools.

Dear Ms. Aldinger:

In your letter dated February 20, 1998, you requested a tariff classification ruling.

The floral knee pad with garden tools set consists of one 17" x 7" eva knee pad which is made of 100% plastic, a hand held trowel, a transplanter, and a cultivator.

The applicable subheading for the knee pad will be 3926.90.98.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics; Other; Other. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the trowel and the transplanter will be 8201.90.60.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools of the following kinds and base metal parts thereof: spades, shovels ...; Other handtools of a kind used in agriculture, horticulture or forestry and parts thereof; other. The duty rate will be Free.

The applicable subheading for the cultivator will be 8201.30.00.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools of the following kinds and base metal parts thereof: spades, shovels...; Mattocks, picks hoes and rakes and parts thereof. The duty rate will be .6 percent 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 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,

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