R01924 R0 Ruling Active

The tariff classification of a mud pan from China

Issued May 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is a mud pan (item number16396) made of heavy gauge stainless steel. It measures approximately 16 inches long by 4 inches wide by 3 inches deep. The mud pan will be used in drywall construction.

CBP rationale

The applicable subheading for the mud pan will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

NY R01924 May 26, 2005 CLA-2-73:RR:NC:N1:113: R01924 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a mud pan from China Dear Ms. Dorfman: In your letter dated May 6, 2005, you requested a tariff classification ruling. The merchandise is a mud pan (item number16396) made of heavy gauge stainless steel. It measures approximately 16 inches long by 4 inches wide by 3 inches deep. The mud pan will be used in drywall construction. The applicable subheading for the mud pan will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), 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. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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