RoadSunbury, OH 43074

NY R04406 July 28, 2006 CLA-2-85:RR:NC:N1:113 R04406 Mr. Michael McCullough Vandegrift Forwarding Co., Inc. 9317 Cheshire Road Sunbury, OH 43074 Dear Mr. McCullough: We are returning your request for a ruling, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit a sample of the Oscillating Turbo Heater Fan, item number HZ-0300. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section 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