N233552 N2 Ruling Active

The tariff classification of wooden cable-drums from Germany

Issued October 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4415.10.9000

Headings: 4415

Product description

The ruling was requested on wooden cable-drums. Description and a photograph were submitted for our review. The cable-drum consists of two circular flanges and multiple staves, much like a very large spool. The two flanges are composed of multiple nailed wood panels. The flanges have holes located in the center and around the center. The flanges are assembled to a specific number of wooden staves using the included hardware. The included hardware consists of bolts, plates, nuts, and a socket in the center of each flange. The wooden cable-drums measure approximately 60” to 160” in diameter x 40” to 96” wide, as imported.

CBP rationale

The applicable subheading for the wooden cable drums will be 4415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for packing cases, boxes, crates, drums and similar packings, of wood: Other.

Full text

N233552 October 11, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4415.10.9000 Mr. Matthias Goellner Hildebrant USA, Inc. 1077 Mecklenburg Highway Mooresville, NC 28115 RE: The tariff classification of wooden cable-drums from Germany Dear Mr. Goellner: In your letter dated September 21, 2012, you requested a tariff classification ruling. The ruling was requested on wooden cable-drums. Description and a photograph were submitted for our review. The cable-drum consists of two circular flanges and multiple staves, much like a very large spool. The two flanges are composed of multiple nailed wood panels. The flanges have holes located in the center and around the center. The flanges are assembled to a specific number of wooden staves using the included hardware. The included hardware consists of bolts, plates, nuts, and a socket in the center of each flange. The wooden cable-drums measure approximately 60” to 160” in diameter x 40” to 96” wide, as imported. You state that the cable-drums may be imported assembled or unassembled, and that once imported, the cable-drums will be used to store high voltage wire. The applicable subheading for the wooden cable drums will be 4415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for packing cases, boxes, crates, drums and similar packings, of wood: Other. The rate of duty will be 10.7 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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