N024381 N0 Ruling Active

The tariff classification of a sliding tee from Taiwan

Issued March 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

A labeled diagram of the article was submitted with your ruling request. In a telephone conversation on March 17, 2008,

CBP rationale

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

Full text

N024381 March 18, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Scott T. Tiede City Theatrical, Inc. 475 Barell Avenue Carlstadt, NJ 07072 RE: The tariff classification of a sliding tee from Taiwan Dear Mr. Tiede: In your letter dated March 7, 2008, you requested a tariff classification ruling on a sliding tee. A labeled diagram of the article was submitted with your ruling request. In a telephone conversation on March 17, 2008, you stated that the sliding tee will be made in Taiwan. The article is identified as the FC 25 Cast Iron Sliding Tee. It measures approximately 2 5/8 inches in height by 2 3/8 inches in width by 2 inches in depth. The sliding tee is used to hang theatrical lighting fixtures. The fixtures are attached to the sliding tee using a hex head screw and a washer. The sliding tee is slid over a pipe baton and locked down with two square head set screws. The applicable subheading for the sliding tee will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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