CLA-2-73:OT:RR:NC:N1:113

Ms. Tonya L. Peterson
Target Corporation
7000 Target Parkway North
NCD-0456
Brooklyn Park, MN 55445

RE: The tariff classification of a hose guide from China

Dear Ms. Peterson:

In your letter dated July 30, 2010, you requested a tariff classification ruling. A copy of a photograph of a hose guide was submitted with your letter for our review.

The merchandise is identified as a hose guide made of 74 percent iron and 26 percent aluminum (style number 0308). You indicate that the hose guide is a stake that is placed in the ground and keeps garden hoses out of flower beds/gardens.

The applicable subheading for the hose guide (style number 0308) will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

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 Ann Taub at (646) 733-3018.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division