The tariff classification of a stainless steel support frame made in China
Issued October 15, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.8588
Headings: 7326
Product description
The item is identified in your letters as a support frame, part number 26017. The frame is made of tubular stainless steel construction with a white powder coating. The item measures approximately 15 inches in length by 26 inches in width by 9 inches in height. You indicated that the support frame is designed to be attached to a toilet seat to provide assistance to an individual in utilizing the toilet.
CBP rationale
The applicable subheading for the stainless steel support frame will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.
Full text
N039997 October 15, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Robert Ryan BNSF Logistics International P.O. Box 610629 Dallas Fort Worth Airport, Texas 75261-0629 RE: The tariff classification of a stainless steel support frame made in China Dear Mr. Ryan: In your letters dated September 23, 2008 and October 8, 2008, on behalf of Sanderson Plumbing Products Inc., you requested a tariff classification ruling. A sample of the support frame was submitted for our review. The item is identified in your letters as a support frame, part number 26017. The frame is made of tubular stainless steel construction with a white powder coating. The item measures approximately 15 inches in length by 26 inches in width by 9 inches in height. You indicated that the support frame is designed to be attached to a toilet seat to provide assistance to an individual in utilizing the toilet. The applicable subheading for the stainless steel support frame will be 7326.90.8588, 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
More rulings on the same tariff codes
The tariff classification of J-Hooks and clips from China
The tariff classification of a Steel Stake from China
The tariff classification of earth anchors from China
The tariff classification of jewelry repair kit with bag from China and Pakistan
The tariff classification of pre-cut tiewire from China
The tariff classification of the Sheet Tamer™ from China
The tariff classification of a hydrometer test cup from China
The tariff classification of a spile and hook from China
The tariff classification of a spring clip, a bracket, a standard ground contact, a J-box and a J-box cover from China
The tariff classification of junction plates, and test and flushing plates from an unknown country
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →