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NY L85929




July 22, 2005

CLA-2-82:RR:NC:N1:118 L85929

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 8201.30.0080; 8201.90.6000

Mr. Paul Vroman
Danzas AEI Intercontinental
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of a fiberglass reinforced, plastic water fountain from China and steel, hand powered garden tools from Canada.

Dear Mr. Vroman:

In your letter, dated July 1, 2005, on behalf of your client, Royal Alliance Inc., Woodbridge, Ontario, you requested a tariff classification ruling.

The merchandise is described as follows:

Fiberglass reinforced, plastic water fountain. This decorative water fountain has a self-enclosed, electrically operated pump that circulates water. It is designed for use in a yard or garden. Model “Cyclone,” item 98001-1C, is a steel, hand powered garden tool. It has four curved, cyclone shaped, inner tines on the end (to facilitate soil aeration) and an ergonomic handle. “Cyclone” measures13 ½” x 5 1/8” x 37 ½” when assembled. It is designed to work soil for cultivation and aeration purposes. Model “Mini-Cyclone,” item 98000-12C, is a steel, hand powered garden tool. It has three curved, cyclone shaped tines on the end and measures 5” x 3 ½” x 6” when assembled. “Mini-Cyclone” is designed to work soil for cultivation and aeration purposes. Model “Cyclone Edger,” item 98002-1C, is a steel, hand powered garden tool. It has a cutting edge with a rib design blade (to enhance strength and cut and separate turf), a non-slip comfort handle, and a foot platform. “Cyclone Edger” measures 8” x 1 1/8” x 40” when assembled. It is designed to cut and separate grass and turf.

The applicable subheading for the fiberglass reinforced, plastic water fountain will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3% ad valorem.

The applicable subheading for models “Cyclone” and “Mini-Cyclone” will be 8201.30.0080, HTS, which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: mattocks, picks, hoes and rakes, and parts thereof: other. The rate of duty will be free.

The applicable subheading for model “Cyclone Edger” will be 8201.90.6000, HTS, which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).

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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,

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