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NY N018809




November 8, 2007

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5600

Ms. Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic mini garden tools from Taiwan.

Dear Ms. Ramsey:

In your letter dated October 17, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a Mini Garden Tool Set, SKU# 58940. This item is made of polypropylene (PP) with talc. It consists of a fork, cultivator and two trowels, all of bright green color. The fork and trowels measure 8-1/4 inches long and the cultivator measures 7-3/4 inches long. They can be used in the garden or potting shed and can be used by avid gardeners as well as children. The handles are designed with holes to facilitate hanging for storage.

The applicable subheading for SKU# 58940 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The duty rate will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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