N142415 N1 Ruling Active

The tariff classification of steel post adapter plates from India

Issued February 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7308.90.9590

Headings: 7308

Product description

The products you intend to import are described as galvanized steel post adapter plates. The plates are manufactured to a unique shape designed to attach to post adapters that slip over the post of a pergola. They are stated to be intended to act as spacers that will keep the internal post centered and equidistant from the square column which will be placed over the post. The plates are made with a circular cut out center and four equally spaced projections or tips. The plates are presented in two sizes 3 inches and 4 inches as represented by the diameter of the center cut out. The length of each tip is 3 inches and the length of the plate from tip to tip is 11.75 inches. The thickness of the plates is 16 gauge.

CBP rationale

The applicable subheading for the galvanized steel post adapter plates will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel, other, other, other, other, other.

Full text

N142415 February 4, 2011 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Steven A. Clark Vice President Vinyl Fences Inc. 294 Durham Road Dover, NH 03820 RE: The tariff classification of steel post adapter plates from India Dear Mr. Clark: In your letter dated January 10, 2011 you requested a tariff classification ruling. The products you intend to import are described as galvanized steel post adapter plates. The plates are manufactured to a unique shape designed to attach to post adapters that slip over the post of a pergola. They are stated to be intended to act as spacers that will keep the internal post centered and equidistant from the square column which will be placed over the post. The plates are made with a circular cut out center and four equally spaced projections or tips. The plates are presented in two sizes 3 inches and 4 inches as represented by the diameter of the center cut out. The length of each tip is 3 inches and the length of the plate from tip to tip is 11.75 inches. The thickness of the plates is 16 gauge. The applicable subheading for the galvanized steel post adapter plates will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel, other, other, other, other, other. The rate of duty will be free. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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