CLA-2-84:S:N:N3:102 887425
Ms. Silvia Perez
M.G. Maher & Co., Inc.
One Canal Place, Suite 2100
New Orleans, LA 70130
RE: The tariff classification of a backpack blower from Japan
Dear Ms. Perez:
In your letter dated June 14, 1993, on behalf of your client,
the Poulan/Weed Eater Division of WCI, you requested a tariff
classification ruling.
The article at issue here is the model 442 "Poulan Pro" gasoline powered
backpack blower. The unit is comprised of a 2-cycle, air-cooled engine driving
a centrifugal blower. There is a flexible tube air outlet as well as a multi-
tube, hand-held nozzle. The unit is designed to be carried on the user's back
by means of shoulder straps and backpad.
According to the literature submitted with your request, the primary usage
of this blower is to "sweep debris, grass, straw, leaves, small twigs or light
snow....fast drying wet outdoor areas such as patio, sidewalk, carport, etc.
The applicable subheading for the Poulan Pro, model 442, will be
8414.59.8060, Harmonized Tariff Schedule of the United States (HTS), which
provides for other centrifugal blowers. The rate of duty will be 4.7 percent ad
valorem. HTS subheading 9817.00.5000, which is free of duty, is the provision
covering machinery, equipment and implements to be used for agricultural or
horticultural purposes. Subject to actual use certification, in keeping with
sections 10.131 - 10.134 of the Customs Regulations, the items classified above
would, in the alternative, be classified in subheading 9817.00.5000.
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