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881845 88 Ruling Active

The tariff classification of aluminum lamp parts and a flagpole from Canada.

Issued January 29, 1993 by U.S. Customs and Border Protection.

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88 881845 (January 29, 1993)

Tariff classification

HTS codes: 7616.90.0080, 9405.99.4000

Headings: 9405, 7616

Product description

the following: an aluminum light pole measuring approximately 28 feet in height; an aluminum breakaway base for the pole; and an aluminum flag pole measuring nearly 28 feet in length.

CBP rationale

The applicable subheading for the aluminum light pole and its breakaway base will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings. The applicable subheading for the aluminum flag pole will be 7616.90.0080, HTS, which provides for other articles of aluminum: other.

Full text

NY 881845 January 29, 1993 CLA-2-94:S:N:N3:227 881845 CATEGORY: Classification TARIFF NO.: 9405.99.4000; 7616.90.0080 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: The tariff classification of aluminum lamp parts and a flag pole from Canada. Dear Mr. Baker: In your letter dated January 7, 1993, on behalf of your client, Lamparaires Feralux, Inc., you requested a tariff classification ruling. The merchandise at issue consists of the following: an aluminum light pole measuring approximately 28 feet in height; an aluminum breakaway base for the pole; and an aluminum flag pole measuring nearly 28 feet in length. The applicable subheading for the aluminum light pole and its breakaway base will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings...and other parts thereof, not elsewhere specified or included. The rate of duty will be 7.6 percent ad valorem. The applicable subheading for the aluminum flag pole will be 7616.90.0080, HTS, which provides for other articles of aluminum: other. The duty rate will be 5.7 percent ad valorem. Goods classifiable under subheading 9405.99.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 7616.90.0080, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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