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NY 888872

August 16, 1993

CLA-2-73:S:N:N3:115 888872


TARIFF NO.: 7326.90.9090

Mr. Hobie Buffington
Post Office Box 1283
Destin, Florida 32541

RE: The tariff classification of the Hitch Master from Australia.

Dear Mr. Buffington:

In your letter dated July 26, 1993, you requested a tariff classification ruling.

The subject articles are described as rope tensioning devices made from 5 mm plate steel. They are referred to as a Hitch Master. Two samples were submitted with your inquiry. They measure approximately 5 1/2 and 3 1/2 inches, respectively. Each sample is basically a hook with unique bends at strategic points for wrapping a rope. This unique combination allows the tripling of a user's pulling power. The Hitch Master performs four principal functions:

1) As a rope tensioner
2) As a block and tackle
3) As a hook lifting device
4) As a pully device

The literature provides some specific examples for the Hitch Master:
a) As a rope tensioner for fence straining b) As a calf puller c) As a tie down for securing a load d) As a block and tackle when 2 Hitch Masters are used in tandem

The applicable subheading for the Hitch Master 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 5.7% ad valorem.

Your suggested classification of the Hitch Master as a pulling and lifting device in subheading 8425.19.0000 HTS, was considered but deemed to be inappropriate.

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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