&&According to the information provided, the product in question is a set of gardening tools consisting of a plastic trowel and hand weeder and one-handed pruners with a base-metal blade. The articles are presented in sets packaged for retail sale.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization’s (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A suggested tariff classification number was not provided in your application for an Advance Ruling. The tariff classification number as determined is in the section entitled “Decision.”&&&&The set of gardening tools is presented as a set packaged for retail sale and meets the conditions set forth in Explanatory Note X) to GIR 3(b). One-handed pruners are named in subheading 8201.50. Plastic hand tools for gardening, such as trowels and weeders, are covered in subheading 3924.90.&&&&Because of the relative values of the tools, the one-handed pruners give the set its essential character. Hence, the set of gardening tools is classified in 8201.50 under the terms of that subheading, in accordance with Explanatory Note X) to GIR 3.