M80368 M8 Ruling Active

The tariff classification of racks, pallets and molds from China

Issued February 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587, 8480.60.0090

Headings: 8480, 7326

Product description

The merchandise consists of steel racks, pallets and molds used in the manufacture of concrete blocks. The 3-bay, 7-tier steel racks are preassembled for shipping purposes. The approximate dimensions of each rack are 37 inches by 76 inches. The racks will hold the concrete blocks during the curing process. The plain steel pallets are also used in manufacturing concrete products inside machinery and during handling. They measure 181/2 inches by 37 inches by 3/8 inch.

CBP rationale

The applicable subheading for the racks and pallets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The applicable subheading for the molds will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics, molds for mineral materials, other types.

Full text

NY M80368 February 21, 2006 CLA-2-73:RR:NC:N1:113 M80368 CATEGORY: Classification TARIFF NO.: 7326.90.8587; 8480.60.0090 Ms. Pilar M. Hernandez Miami Custom Services, Inc. 8105 N.W. 74th Street Miami, FL 33166 RE: The tariff classification of racks, pallets and molds from China Dear Ms. Hernandez: In your letter dated January 31, 2006, on behalf of L.H.P. Group, Inc., you requested a tariff classification ruling. The merchandise consists of steel racks, pallets and molds used in the manufacture of concrete blocks. The 3-bay, 7-tier steel racks are preassembled for shipping purposes. The approximate dimensions of each rack are 37 inches by 76 inches. The racks will hold the concrete blocks during the curing process. The plain steel pallets are also used in manufacturing concrete products inside machinery and during handling. They measure 181/2 inches by 37 inches by 3/8 inch. The applicable subheading for the racks and pallets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. The last item is steel molds used for fabricating concrete blocks and pavers. Various sizes are available, ranging from 4 inches by 6 inches by 8 inches to 8 inches by 8 inches by ¾ inch. The applicable subheading for the molds will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics, molds for mineral materials, other types. The rate of duty will be free. 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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