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The tariff classification of a steel bottom fixture for a rolling ladder
Issued August 14, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N034158 (August 14, 2008)
Tariff classification
HTS codes: 7326.90.85
Headings: 7326
Product description
The product is identified in your letter as a steel bottom fixture for a rolling ladder. It consists of one hard rubber wheel, one steel thread rod, two cap ends for the thread rod, and the steel housing. The bottom fixture will be permanently attached to a wood ladder with steel bolts, acorn nuts and one large screw. You indicated that the bottom fixture allows the ladder to roll along the floor.
CBP rationale
The applicable subheading for the steel bottom fixture will be 7326.90.85, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other.
Full text
N034158 August 14, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.85 Mr. Daniel B. Boyd Custom Service Hardware 1170 Wauwatosa Road Cedarburg, WI 53012 RE: The tariff classification of a steel bottom fixture for a rolling ladder Dear Mr. Boyd: In your letter dated July 24, 2008, you requested a tariff classification ruling. Copies of photographs of the steel bottom fixture were submitted for our review. The product is identified in your letter as a steel bottom fixture for a rolling ladder. It consists of one hard rubber wheel, one steel thread rod, two cap ends for the thread rod, and the steel housing. The bottom fixture will be permanently attached to a wood ladder with steel bolts, acorn nuts and one large screw. You indicated that the bottom fixture allows the ladder to roll along the floor. The applicable subheading for the steel bottom fixture will be 7326.90.85, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other. 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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