The tariff classification of a wooden scaffold platform from HungaryDear Ms. O'Boyle:
Issued June 14, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840
Headings: 4421
Product description
The tariff classification of a wooden scaffold platform from HungaryDear Ms. O'Boyle:
CBP rationale
The applicable subheading for the wooden scaffold platform will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood.
Full text
NY 810686 June 14, 1995 CLA-2-44:S:N:N3:230 810686 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Mary Anne O'Boyle Hoglund and Moyles, Inc. P.O. Box 66373 O'Hare International Airport Chicago, IL 60666 RE: The tariff classification of a wooden scaffold platform from Hungary Dear Ms. O'Boyle: In your letter dated May 16, 1995 you provided additional information for a tariff classification ruling requested on February 1, 1995. The request was made on behalf of the importer Krause Ladder Systems. The product to be classified is a "Combi-Platform." Descriptive literature and a value breakdown were submitted. The product consists of a wooden board framed with metal. It measures approximately 17 inches by 58 inches. Four metal brackets are attached to the metal frame and these brackets are designed to connect to two ladders. According to the value breakdown submitted, the value of the wood component is five times greater than the value of the metal components combined. The platform when used with the ladders forms a scaffold. The ladders are supplied by the importer and apparently are not being imported with the platform. The descriptive literature shows that the ladders are made in the United States. The applicable subheading for the wooden scaffold platform will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 4.7 percent ad valorem. Articles classifiable under subheading 4421.90.9840, HTSUSA, which are products of Hungary are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Since the imported scaffold platforms will be incorporated with ladders marked "Made In U.S.A.," the imported product should be marked with an appropriate phrase such as "Platforms Made in Hungary" in order to avoid confusing the ultimate purchaser. 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
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