The tariff classification of a Garden Hose Guide from China

N030495 June 20, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO. 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Garden Hose Guide from China Dear Mr. Crago: In your letter dated June 10, 2008, 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 Garden Hose Guide made of iron (item number A026OA03450). The guide features a plastic glow-in-the-dark ball that is located at the top of the item. The guide measures approximately 14 inches in length. You indicate that several of these guides will be placed into the ground to allow a garden hose to run along them to prevent any harm or disruption to flowers and shrubs during watering. The applicable subheading for the Garden Hose Guide 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 duty rate 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