A82118 A8 Ruling Active

The tariff classification of bottoms from Canada.

Issued April 17, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8585

Headings: 7326

Product description

The subject items are described as Unicone Hopper Bottoms - which are in-ground hopper floors, perfect for all new and existing round steel bins. The easy to install fibre glass cone and concrete foundation give you all the benefits of a hopper, but cheaper. The metal concrete forms provide a perfect seal around the bottom. These bottoms are made of steel.

CBP rationale

The applicable subheading for the bottoms will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY A82118 April 17, 1996 CLA-2-73:RR:NC:GI:115 A82118 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Skip Espeseth Norman G. Jensen, Inc. P.O. Box 10 223 Railway Ave. Portal, ND 58772 RE: The tariff classification of bottoms from Canada. Dear Mr. Espeseth: In your letter dated March 28, 1996, you requested a tariff classification ruling, on behalf of your client, Store-Rite Farm Systems, Inc. The subject items are described as Unicone Hopper Bottoms - which are in-ground hopper floors, perfect for all new and existing round steel bins. The easy to install fibre glass cone and concrete foundation give you all the benefits of a hopper, but cheaper. The metal concrete forms provide a perfect seal around the bottom. These bottoms are made of steel. The applicable subheading for the bottoms will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 1.1% ad valorem. This ruling is being issued under the provisions of Part 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, Roger J. Silvestri Director National Commodity Specialist Division

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