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NY M86216




September 19, 2006

CLA-2-84:RR:NC:N1:106 M86216

CATEGORY: CLASSIFICATION

TARIFF NO.: 8433.90.5040

Ms. Kristine Ratajczek
Kolpin Powersports, Inc.
205 N. Depot St.
Fox Lake, WI 53933

RE: The tariff classification of a landscape rake.

Dear Ms. Ratajczek:

In your letter dated August 24, 2006, you requested a tariff classification ruling. You submitted a sample with your request, which will be returned to you.

The article in question is a landscape rake, designated style number KPSAM16. You indicate that the landscape rake is an aftermarket product, purchased separately, and intended for use on or in conjunction with an all-terrain vehicle. The steel landscape rake features five position angling in a push or pull direction, 21-1-inch by 5/16-inch hardened landscape rake tines and is 60-inches in width. The landscape rake would be attached to a hitch system mounted to the rear of an all-terrain vehicle

The applicable subheading for the landscape rake will be 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of other mowers, harvesting machines and threshing machines: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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