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NY J86499





July 25, 2003

CLA-2-39:RR:NC:SP: 221 J86499

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500

Ms. Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a plastic hand held garden trowel from China.

Dear Ms. Bounds:

In your letter dated June 25, 2003, on behalf of your client Midwest Quality Glove, Inc., you requested a classification ruling.

The submitted sample is a plastic hand held garden trowel that is identified as style number GF410K. The hand held trowel is made of 100% polypropylene. The end of the handle is fashioned with the head of the “Garfield” cartoon character. The head of the “Garfield” character is composed of 70% polystyrene HI and 30% polystyrene GP. This hand held trowel will be used for gardening purposes.

The sample is returned as you requested.

The applicable subheading for the plastic hand held trowel will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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