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N027938 N0 Ruling Active

The tariff classification of composite poles from Canada

Issued May 19, 2008 by U.S. Customs and Border Protection.

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N0 N027938 (May 19, 2008)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The products described in your request are modular composite poles for electric, utility and communication applications. The poles are imported in sections with pre-drilled holes to facilitate assembly and fastening at the installation site. The poles are made of glass fiber reinforced polyurethane.

CBP rationale

The applicable subheading for the composite poles will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N027938 May 19, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Martin John Sveum FedEx Trade Networks Transport & Brokerage Inc. 3815 4tth Street NE Great Falls, MT 59404 RE: The tariff classification of composite poles from Canada Dear Mr. Sveum: In your letter dated May 8, 2008, on behalf of RS Technologies, Canada, you requested a tariff classification ruling. The products described in your request are modular composite poles for electric, utility and communication applications. The poles are imported in sections with pre-drilled holes to facilitate assembly and fastening at the installation site. The poles are made of glass fiber reinforced polyurethane. The applicable subheading for the composite poles will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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