The tariff classification of a coin-operated steamshovel from Germany

NY 888278 Aug. 6, 1993 CLA-2-95:S:N:N1:103 888278 CATEGORY: Classification TARIFF NO.: 9508.00.0000 Ms. Elly R. Chapman 344 Deerwood Court Martinez, GA 30907 RE: The tariff classification of a coin-operated steamshovel from Germany Dear Ms. Chapman: In your letter dated July 5, 1993 you requested a tariff classification ruling. With your inquiry you submitted literature depicting a coin-operated miniature steamshovel. The miniature steamshovel will be used for recreational purposes by children six years of age or older, under parental supervision, at amusement parks, beaches and similar recreational facilities. The unit consists of a base, a swiveling arm, and a bucket for digging into sand or dirt. It is made of metal, measures about 11 feet in length with its arm fully extended, and weighs approximately 600 metric pounds. While the arm and bucket are operable by means of electrical power, the base does not appear to be capable of travel. The applicable subheading for the coin-operated miniature steamshovel will be 9508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for merry-go-rounds, boat-swings, shooting galleries and other fairground amusements. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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