NY 842972

July 13, 1989

CLA-2-73:S:N:N1:113 842972

CATEGORY: Classification

TARIFF NO.: 7323.99.9000:3924.90.5000

Mr. Jerry McIntosh
Boddy and Ridewood America
3544 E. Southern #104
Suite 345
Mesa, AZ 85204

RE: The tariff classification of pigeon feeding units of galvanized steel and plastic from England.

Dear Mr. McIntosh:

In your letter dated June 19, 1989 you requested a tariff classification
ruling.

The first item is the Model L9 harrow grit/corn box made of galvanized steel. The second item is the Model L10/P plastic feeding trough. Item Model numbers L10A, L10B, and L10C are galvanized steel basket troughs.

The applicable subheading for the Model L9 harrow grit/corn box of galvanized steel will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of iron or steel. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Model L10/P plastic feeding trough will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Models L10A, L10B, and L10C basket troughs will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of iron or steel. The rate of duty will be 3.4 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport