B87259 B8 Ruling Active

The tariff classification of a wire triangle and wire gauze from China.

Issued July 17, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7314.19.0000, 7326.20.0050

Headings: 7314, 7326

Product description

The subject items are described as follows: 1) Wire Triangle - style WT-40 which serves as a trivet and is used as laboratory apparatus for science classes. It is in the shape of triangular twisted steel wire with clay pipe stems. 2) Wire Gauze - style WG-144 4" x 4" which are plain or with a ceramic center. They act as a base. Both of these pieces would support glass beakers over a flame when conducting certain experiments.

CBP rationale

The applicable subheading for the wire triangle will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The applicable subheading for the plain wire gauze will be 7314.19.0000, HTS, which provides for other woven cloth.

Full text

NY B87259 July 17, 1997 CLA-2-73:RR:NC:1:115 B87259 CATEGORY: Classification TARIFF NO.: 7326.20.0050; 7314.19.0000 Mr. Ming Hua Xiang C & A Scientific Co., Inc. 7241 Gabe Court Manassas, VA 20109-2434 RE: The tariff classification of a wire triangle and wire gauze from China. Dear Mr. Xiang: In your letter dated July 1, 1997, you requested a tariff classification ruling. The subject items are described as follows: 1) Wire Triangle - style WT-40 which serves as a trivet and is used as laboratory apparatus for science classes. It is in the shape of triangular twisted steel wire with clay pipe stems. 2) Wire Gauze - style WG-144 4" x 4" which are plain or with a ceramic center. They act as a base. Both of these pieces would support glass beakers over a flame when conducting certain experiments. The applicable subheading for the wire triangle will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 4.6% ad valorem. The applicable subheading for the plain wire gauze will be 7314.19.0000, HTS, which provides for other woven cloth. The duty rate will be 3.4% 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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