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NY 804232

November 23, 1994

CLA-2-73:S:N:N3:115 804232


TARIFF NO.: 7326.90.9090

Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of an "Accu Sampler" from Canada.

Dear Ms. Campbell:

In your letter dated October 27, 1994, you requested a tariff classification ruling, on behalf of your client, Lockhart Industries Ltd., Camrose, Alberta.

The subject item is a device for use in the Agriculture Industry which provides a way to obtain samples of all types of grains. The components of the "Accu Sampler" are as follows:

1) Accu Sampler - base and adjustable cover plate made of steel
2) Neoprene gasket - which goes between the grain auger and sampler
3) Stainless steel clamps - which wrap around the auger tube and holds the gasket and sampler in place 4) 3/8" carriage bolt and wing nut - which secures the adjustable cover plate in place
5) 3.5" steel spout

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel parts impart the essential character.

The applicable subheading for the all of the items above will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 2.2% 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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