The tariff classification of a Push Sweeper from Israel

N086457 December 30, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Matthew A. Clark Seko Worldwide 1100 Arlington Heights Road Suite 600 Itasca, IL 60143 RE: The tariff classification of a Push Sweeper from Israel Dear Mr. Clark: In your letter dated December 1, 2009 on behalf of your client Great States Corporation, you requested a tariff classification ruling. The Push Sweeper also known as “SweepIt” is a 25 inch hand powered push sweeping unit for lawns, driveways and sidewalks. The “SweepIt” has 2 wheels that connect to a main housing which holds the brushes. The brushes rotate forward when moved and can lift leaves, grass and debris off the lawn, sidewalk or driveway. The yard waste and debris are collected into a 30 gallon basket. The basket is removable when filled so it can be emptied and reattached to the “SweepIt”. The height of the unit is adjustable which allows the proper height for the appropriate surface condition. The entire unit can be folded into a compact size for easy storage. The applicable subheading for the Push Sweeper will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division