The tariff classification of a sprinkler head edger from Mexico and Taiwan.

NY 881791 January 19, 1993 CLA-2-82:S:N:N3:115 881791 CATEGORY: Classification TARIFF NO.: 8205.59.4000 Mr. Allen E. Raymond Raymond Enterprises 130 Maxine Dr. Pleasant Hill, CA 94523 RE: The tariff classification of a sprinkler head edger from Mexico and Taiwan. Dear Mr. Raymond: In your letter dated January 2, 1993, you requested a tariff classification ruling. The subject article is a steel tool for trimming grass that grows around a lawn sprinkler head. The bottom of the edger is circular and is designed to fit over and around a lawn sprinkler head. Attached to the circular portion is a bar with a handle at the top. The grass surrounding the lawn sprinkler is trimmed when the operator presses down on the handle and turns the tool. The applicable subheading for the sprinkler head edger will be 8205.59.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural or forestry tools, and parts thereof... The rate of duty is free. 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