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NY A89555

November 25, 1996

CLA-2-88:RR:NC:MA:106 A89555


TARIFF NO.: 8801.90.0000

Mr. Sandy Allsopp

Allsopp Helikites

South End Farm

Damerham, Fordingbridge, Hampshire

SP6 3HW England

RE: The tariff classification of a combination kite-balloon bird scaring device from England

Dear Mr. Allsopp:

In your letter dated October 15, 1996 you requested a tariff classification ruling. You included technical literature with your request.

The device, known as a Helikite, is a combination of a special kite with a high performance helium balloon and a balloon cover to be imported with 4 spare balloons, 2 flying lines, a tubular and drogue tail, quick release clips, balloon deflator, carbon fiber spar, and instructions. When launched to a suitable height, the tail of the Helikite helps to give it the "short neck, long tail" appearance of predators and is intended to frighten birds away from a crop field. The Helikite is not of the class or kind of product clearly designed as toys but has the aerodynamic qualities associated with non-powered aircraft.

The applicable subheading for the Helikite will be 8801.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-powered aircraft. The rate of duty will be 3 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. Although the Helikite serves an agricultural purpose by frightening pests away from a crop field it can not be classified in subheading 9817.00.5000 since articles of Chapter 88 (except goods of heading 8805) are excluded from classification therein by Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2(x).

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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