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NY 883708

March 30, 1993



TARIFF NO.: 9508.00.0000

Mr. George E. Laibe
355 Eastwood
Delaware, OH 43015

RE: The tariff classification of a roller coaster from Russia

Dear Mr. Laibe:

In your letter dated March 1, 1993 you requested a tariff classification ruling.

Information submitted with your inquiry indicates the roller coaster will basically consist of a steel track, steel supports for the track, trains composed of fiberglass cars, and a loading/unloading station. The train of cars is propelled to the highest point on the first loop of the track by means of a chain drive powered by an electric motor. The cars travel along the rest of the track via the force of inertia. Should a power failure occur during the lifting operation, passengers can utilize stairs running along the track to exit the ride. The train contains brakes which are activated by weight rather than hydraulics or pneumatics in order to stop the train at the loading/unloading station. The cars include a mechanism to secure the riders in their seats. The roller coaster has a capacity of 900-1000 passengers per hour. It is designed to international ISO standards, and will meet or exceed all governmental specifications.

The applicable subheading for the roller coaster, imported in a single shipment, will be 9508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for merry- go-rounds, boat-swings, shooting galleries and other fairground amusements. The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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