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NY A84615

June 14, 1996

CLA-2-84:RR:NC:GI:115 A84615


TARIFF NO.: 8467.89.5090/9802.00.80/9817.00.50

Mr. A. Notaras
Atom Industries
9 Fred Street
Lilyfield N.S.W. 2040

RE: The tariff classification of a lawn edger from the Australia.

Dear Mr. Notaras:

In your letter dated June 6, 1996, you requested a tariff classification ruling.

The subject item is a gasoline operated lawn edger. This edger will contain an American made engine which will be assembled in Australia before being imported into the United States.

The applicable subheading for the lawn edger will be 8467.89.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: other. The duty rate will be 1.5% ad valorem.

HTSUS subheading 9802.00.80 provides a partial duty exemption for:

Articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating, and painting.

An article entered under HTSUS subheading 9802.00.80 is subject to a duty upon the full value of the imported article, less the cost or value of the U.S. components assembled therein, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the Atom lawn edger would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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


Roger J. Silvestri

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