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NY F89845




August 2, 2000

CLA-2-39:RR:NC:SP:222 F89845

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a plastic lawn and garden spreader from Taiwan.

Dear Mr. Hoffacker:

In your letter dated July 13, 2000, on behalf of your client Consolidated Stores Inc., you requested a tariff classification ruling.

The submitted photograph depicts a lawn and garden handi- spreader that is identified as item #SP-20866. Your letter of inquiry states that the spreader is made of plastic. The spreader has a rotary handle that is turned by the operator to spread the seeds. Another handle is located on the backside so the operator can hold the spreader while dispersing the seeds.

The applicable subheading for the hand-held plastic lawn and garden spreader will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other, other. The 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. 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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