CLA-2-79:RR:E:NC:N1:113 R04715

Mr. Troy Crago
Atico International USA, Inc.
501 S. Andrews Ave.
Fort Lauderdale, FL 33301

RE: The tariff classification of a lawn sprinkler from China

Dear Mr. Crago:

In your letter dated August 23 2006, you requested a tariff classification ruling.

The merchandise is the 9-pattern Turret Sprinkler, item A026AA00383. The lawn sprinkler is made of zinc, and contains no valve mechanism. The applicable subheading for the lawn sprinkler will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The rate of duty will be 3 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division