M86760 M8 Ruling Active

The tariff classification of a steel band from Taiwan

Issued October 11, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

It is sold for use with water tanks. The band is a hollow, steel tube with steel footings welded onto both sides. It is used to secure water tanks to a concrete base. In your letter, you suggest that the item be classified in heading 7304, HTSUS, as tubes, pipes and hollow profiles. However, the item has been further manufactured into an identifiable article, and cannot be classified in that heading.

CBP rationale

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

Full text

NY M86760 October 11, 2006 CLA-2-73:RR:NC:N1:113 M86760 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Rob L. Schryver Kuehne & Nagel, Inc. 980 Lone Oak Rd., Suite 128 Eagan, MN 55121 RE: The tariff classification of a steel band from Taiwan Dear Mr. Schryver: In your letter dated September 12, 2006, on behalf of Norwesco, Inc., you requested a tariff classification ruling. The sample you provided is a galvanized steel band. It is sold for use with water tanks. The band is a hollow, steel tube with steel footings welded onto both sides. It is used to secure water tanks to a concrete base. In your letter, you suggest that the item be classified in heading 7304, HTSUS, as tubes, pipes and hollow profiles. However, the item has been further manufactured into an identifiable article, and cannot be classified in that heading. The applicable subheading for the band 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. 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 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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