The tariff classification of a horse exercise machine from Australia

NY H88890 March 21, 2002 CLA-2-84:RR:NC:1:103 H88890 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Ronald L. Rickline 1225 Bon-Ox Road Gettysburg, PA 17325 RE: The tariff classification of a horse exercise machine from Australia Dear Mr. Rickline: In your letter dated February 20, 2002 you requested a tariff classification ruling. With your inquiry you submitted a drawing of the Irongate horse exercise machine. The unit is made of galvanized steel, weighs approximately 7000 pounds, and is powered by an electric motor. In operation, the machine resembles a motorized merry-go-round. As the machine rotates at a desired speed the horses, which are placed in one of eight compartments in a chute incorporated in the unit, trot along at the speed the unit is rotating. This provides a cost-effective way to exercise and train several horses simultaneously, while eliminating the need for an exercise rider for each horse. The applicable subheading for the Irongate horse exercise machine will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division