I84375 I8 Ruling Active

The tariff classification of tree steps from China.

Issued July 29, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586

Headings: 7326

Product description

All of these items are made of steel. Sample 1 is a tree step with a tapered, self-tapping, threaded point for easy installation and positive traction. It weighs 5.5 ounces. Sample 2 is similar, but weighs 7.8 ounces. Sample 3 is a single-fold-up step with a solid one-piece shank and thread. It weighs 5.8 ounces. Sample 4 is a double-fold-up step with a tapered threaded point. It weighs 8.1 ounces.

CBP rationale

The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY I84375 July 29, 2002 CLA-2-73:RR:NC:N1:113 I84375 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Melissa Powell N. I. Logistics American Corp. 1211 SW 5th Ave., S. 2200 Portland, OR 97204 RE: The tariff classification of tree steps from China. Dear Ms. Powell: In your letter dated July 19, 2002, you requested a ruling on behalf of Tahsin Industrial Corp. on tariff classification. The samples you provided are four types of tree steps, used by hunters for climbing trees. All of these items are made of steel. Sample 1 is a tree step with a tapered, self-tapping, threaded point for easy installation and positive traction. It weighs 5.5 ounces. Sample 2 is similar, but weighs 7.8 ounces. Sample 3 is a single-fold-up step with a solid one-piece shank and thread. It weighs 5.8 ounces. Sample 4 is a double-fold-up step with a tapered threaded point. It weighs 8.1 ounces. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.. The general rate of duty will be 2.9 percent 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 the 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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