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NY I86140




September 19, 2002

CLA-2-39:RR:NC:SP:221 I86140

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 9817.00.5000

Mr. Corey Klestadt
Trans-World Shipping Corp.
75 Maiden Lane – Suite 903
New York, NY 10038

RE: The tariff classification of the “Hit Grid” from Germany.

Dear Mr. Klestadt:

In your letter dated August 30, 2002, on behalf of Andresen International USA Inc., you requested a tariff classification ruling.

Pictures and descriptive literature were provided with your letter. The Hit Grid is an interlocking openwork grid system molded from plastics. It is used to create a mud-free area for horses on farms, arenas, pens, paddocks and exercise areas. The Hit Grid plates are first installed in the ground and then filled with gravel and sand and chips. The Hit Grid stabilizes the ground and prevents the sand from mixing with and dissipating into the top layer of soil.

The applicable subheading for the Hit Grid will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the Hit Grid would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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