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NY K88492

August 23, 2004

CLA-2-73:RR:NC:N1:113 K88492


TARIFF NO.: 7323.99.9060

Mr. Alan D. Morgan
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AZ 72716

RE: The tariff classification of a lawn sprinkler from China.

Dear Mr. Morgan:

In your letter dated August 5, 2004, you requested a ruling on tariff classification.

The sample you provided is a fan sprinkler, item # 58730. The sprinkler appears to operate entirely by water pressure, and has no mechanical features. It is made of steel. In your letter, you request consideration for this item under heading 9817.00.5000 as machinery, equipment and implements to be used for agricultural purposes. Subchapter XVII, US Note 2 (ij) states that the provisions of headings 9817.00.50 and 9817.00.60 do not apply to articles provided for in chapter 73, with certain exceptions not applicable here. Since the sprinkler is classifiable in heading 7323, HTS, it is excluded from classification in heading 9817.00.5000, HTS. This is consistent with the ruling you referenced in your letter.

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent ad valorem.

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

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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