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NY G85398




December 21, 2000

CLA-2-73:RR:NC:N1:113 G85398

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8586

Mr. Roland Rock
Nippon Express USA, Inc.
Chicago Air Cargo Branch
11417 Irving Park Road
Franklin Park, IL 60131

RE: The tariff classification of a lawn aerator from Japan

Dear Mr. Rock:

In your letter dated December 10, 2000, on behalf of Midwest Rake Company, you requested a tariff classification ruling.

The sample you submitted is called the lawn breather (item number 46106), a product designed to aerate lawns. The lawn breather consists of a pair of foot-shaped plastic forms with thirteen steel spikes fastened to the bottom of each. Two nylon straps secure them to the user’s shoes. Worn while mowing or walking, the lawn breather spikes oxygenate the soil and encourage healthy grass growth.

The applicable subheading for the lawn breather will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem and will remain the same for 2001.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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