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NY N016442

September 5, 2007



TARIFF NO.: 8205.59.5560

Mr. Patrick Gallagher
Gallagher Transport Int’l, Inc.
P.O. Box 39005
Denver, CO 80239

RE: The tariff classification of animal feed scoops from China.

Dear Mr. Gallagher:

In your letter dated August 20, 2007, on behalf of Caitec Corp., you requested a tariff classification ruling.

You have described the item as an animal feed scoop made of galvanized steel. It will be imported in two, four and six quart sizes. The submitted sample was the four quart size and was approximately 11½ inches long by 7 inches wide. The feed scoops will be used by farmers to scoop up grain and animal feed.

The applicable subheading for the galvanized steel feed scoops will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Consideration was given to classifying the animal feed scoops within subheading 8205.59.4000, HTSUS, as you had suggested. This is not the type of hand tool that is akin to the products that would be considered hand tools for agricultural use.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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