L89463 L8 Ruling Active

The tariff classification of a sawhorse from China

Issued December 30, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

It has self-leveling steel legs connected at the top by a 32-inch long PVC conduit. Used in pairs with a wooden board, the “Stud Horse”( can serve as a workbench, gardening table, ladder or mini-scaffold. The width of the sawhorse is adjustable.

CBP rationale

The applicable subheading for the Stud Horse( will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY L89463 December 30, 2005 CLA-2-73:RR:NC:N1:113 L89463 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Rosie Rankin R. Ige & Co., Inc. 5745 Arbor Vitae St., #107 Los Angeles, CA 90045 RE: The tariff classification of a sawhorse from China Dear Ms. Rankin: In your letter dated December 8, 2005, on behalf of Holland Research, you requested a tariff classification ruling. The sample you submitted is called the “Stud Horse(”, a product similar in shape and use as the traditional sawhorse. It has self-leveling steel legs connected at the top by a 32-inch long PVC conduit. Used in pairs with a wooden board, the “Stud Horse”( can serve as a workbench, gardening table, ladder or mini-scaffold. The width of the sawhorse is adjustable. The applicable subheading for the Stud Horse( will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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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