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The tariff classification of corner castings from China.
Issued April 20, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 884525 (April 20, 1993)
Tariff classification
HTS codes: 7326.90.9090
Headings: 7326
Product description
described as corner castings made from carbon steel. Corner castings are welded into intermodel containers. They are used for the stacking of one container upon another. We note your suggestion that the corner castings be classified under the provision for other parts of trailers and semi-trailers in subheading 8716.39.0000, HTS. However, the corner castings are permanently attached to containers and not to trailers. In addition, up to three containers may be stacked one upon the other, which would result in the absence of any trailer involvement at all.
CBP rationale
The applicable subheading for the corner castings will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY 884525 April 20, 1993 CLA-2-73:S:N:N3:115 884525 CATEGORY: Classification TARIFF NO.: 7326.90.9090 Mr. Paul F. Heiss Int'l Business Consulting Co., Inc. Milwaukee Office 6310 N. Port Washington Road Milwaukee, WI 53217 RE: The tariff classification of corner castings from China. Dear Mr. Heiss: In your letter dated March 29, 1993, you requested a tariff classification ruling. The subject items are described as corner castings made from carbon steel. Corner castings are welded into intermodel containers. They are used for the stacking of one container upon another. We note your suggestion that the corner castings be classified under the provision for other parts of trailers and semi-trailers in subheading 8716.39.0000, HTS. However, the corner castings are permanently attached to containers and not to trailers. In addition, up to three containers may be stacked one upon the other, which would result in the absence of any trailer involvement at all. The applicable subheading for the corner castings will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. 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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