CLA-2-84:RR:NC:1:102 K87066

Ms. Patty Kittel
Target Customs Brokers, Inc.
ATTN: Trace Garrett
1000 Nicollet Mall, TPN-0430
Minneapolis, MN 55403

RE: The tariff classification of fireplace bellows from China

Dear Ms. Kittel:

In your letter dated June 7, 2004 you requested a tariff classification ruling.

The article in question is described as a fireplace bellows and identified by style number 085-10-0140. The bellows is a hand-operated mechanical device made of wood, leather and metal and is used to blow air into a fire to make the fire burn more intensely. A sample was submitted.

The applicable subheading for the fireplace bellows will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated air pumps. The rate of duty will be 3.7 percent ad valorem.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division