The tariff classification of a power trowel from China.

N028138 June 11, 2008 CLA-2-84:OT:RR:E:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.10.0040 Ms. Carrie Laskavy Central Purchasing, LLC. 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of a power trowel from China. Dear Ms. Laskavy: In your letter dated May 9, 2008, you requested a tariff classification ruling. The item you describe is referred to as a power trowel (SKU 97723). You state that is it used to float and finish concrete. The power trowel is powered by a gasoline engine and employs a walk-behind design. It is operator controlled by a handle equipped with a throttle. The four flat rectangular steel blades rotate on the concrete surface causing it to become flat and smooth while hardening. The overall dimensions of the power towel are 66” long, 33” wide and 39” high. The total weight is 242 lbs. The applicable subheading for the power trowel will be 8479.10.0040, 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: Machinery for public works, building or the like: Concrete bituminous pavers, finishers and spreaders: For concrete. The rate of duty will be free. 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