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NY A89830




December 16, 1996

CLA-2-73:RR:NC:1:115 A89830

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Jonathan Bloomberg
Cogeac
40 Fifth Avenue
New York, NY 10011-8843

RE: The tariff classification of a garbage collection container from France.

Dear Mr. Bloomberg:

In your letter dated November 26, 1996, you requested a tariff classification ruling.

The subject item is the Cogeac totem pole garbage collection container. The container is approximately 7 ft. tall and is made of 95% steel sheet metal and 5% plastic. Its specific use is solely for the collection of recyclable garbage in public spaces.

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 sheet metal imparts the essential character.

The applicable subheading for the container will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem. In 1997, the duty rate will be 4% ad valorem.

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

A copy of this 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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Roger J. Silvestri
Director

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