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NY 811433




July 25, 1995

CLA-2-73:S:N:N3:115 811433

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8590

Mr. John Tedder
Life Long Products
210 Tenth Ave.
New Westminister, B.C. Canada
V3L 2B2

RE: The tariff classification of soil sifters from Canada.

Dear Mr. Tedder:

In your letter dated April 27, 1995, that was received by this office July 10, 1995, you requested a tariff classification ruling.

The subject items are described as follows:

1) 12" Square Soil Sifter, model SS-1212, with 1/4" galvanized screen
2) 16" Square Soil Sifter, model SS-1616, with 1/2" galvanized screen
3) 18" x 24" Straddle-Various, model SV-1824, with replaceable screen
4) 24" x 36", model FL-2436, with folding away legs and replaceable screen
5) 18" x 24" Straddle-Various Wheelbarrow Screen, model SV- 1824, with replaceable screen

These products are used to sift soil. All of the items above have borders made from recycled plastic.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel screens impart the essential character.

The applicable subheading for all of the items described above 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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