CLA-2-84:S:N:N1:104-863572

Ms. Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666

RE: The tariff classification of a hard rubber grinding machine from Italy.

Dear Ms. O'Boyle:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : May 16, 1991

ON BEHALF OF : Sias Equipment Co.

DESCRIPTION OF MERCHANDISE : The Sharp Image Squeegee Sharpener is used to grind an edge on a hard rubber squeegee.

HTS PROVISION : Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: grinding, sanding or polishing machines: other

HTS SUBHEADING : 8465.93.0050

RATE OF DUTY : 3% ad valorem

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