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NY C89072

June 19, 1998

CLA-2-39:RR:NC:MM:106 C89072


TARIFF NO.: 3924.90.5500; 9817.00.5000

Ms. Marie Knight

Phoenix International

28466 Highland

Romulus, MI 48174

RE: The tariff classification of a plastic hand held spreader from China.

Dear Ms. Knight:

In your letter dated April 15, 1998, on behalf of your client United Global Sourcing, Inc., you requested a tariff classification ruling. This replaces the letter that we sent you under New York ruling number C86686, dated May 19, 1998. We have added a new paragraph on an actual use provision which was inadvertently omitted from the earlier letter. We apologize for any inconvenience.

The submitted sample is identified as a hand held plastic spreader, model no. 3500. It may be used to spread seeds, lawn fertilizer, salt or ice melting pellets.

The applicable subheading for the hand held plastic spreader will be, 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 hand-held seed spreader 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).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist

Patrick J. Wholey at 212-466-5668.


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