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NY 806568




February 15, 1995

CLA-2-73:S:N:N3:115 806568

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8590

Ms. Judy Workentin
Jack R. Huls & Co.
P.O. Box 61-12th Street
P.O. Box 1599
Blaine, WA 98231

RE: The tariff classification of a rod driver from Canada.

Dear Ms. Workentin:

In your letter dated January 26, 1995, you requested a tariff classification ruling, on behalf of your client, KAS Electric Co., Surrey, BC, Canada.

The subject item is called the Spitze Bull Dog ground rod driver. It measures 4 1/4" on its impact surface and 4 7/8" in length. The driver, which is made of steel, is operated by placing it over the top of a metallic rod and pressing (or lightly hitting with a hammer) the top flat surface of the driver until the ground rod is inserted sufficiently into the ground to stand on its own. The flat top of the driver is then hit with a sledge hammer until the ground rod is driven to the proper depth.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the rod driver will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 1.7% ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

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