CLA-2-95:S:N:N8:224 814682 
Gerard F. Brady
Queue Enterprises Inc.
PO Box 972 J.F.K.
Jamaica, NY 11430-0972
RE:  The tariff classification of a tennis machine from           
     Australia.
Dear Mr. Brady:
     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   :    September 11, 1995
     DESCRIPTION OF
     MERCHANDISE       :    Article identified as the Sports      
                            Action Machine.  A portable, motor    
                            driven machine that fires a           
                            predetermined sequence of tennis      
                            balls in controlled directions while  
                            imparting a range of speed and spin   
                            to the balls. 
     HTS PROVISION     :    Articles and equipment for general    
                            physical exercise, gymnastics,        
                            athletics, other sports...: Other:    
                            Lawn-tennis articles and equipment,   
                            except balls and rackets, and parts   
                            and accessories thereof.
     HTS SUBHEADING    :    9506.99.3000
     RATE OF DUTY      :    3.1 percent 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