R01929 R0 Ruling Active

The tariff classification of walking stilts from China

Issued May 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7616.99.5090

Headings: 7616

Product description

The merchandise consists of walking stilts made of heavy gauge aluminum leg tubes (item number 16408). The stilts have padded calf braces, adjustable metal buckle straps, and adjustable heel plates. Dry wall installers will use the walking stilts to add 18 to 30 inches to their height.

CBP rationale

The applicable subheading for the walking stilts will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other.

Full text

NY R01929 May 27, 2005 CLA-2-76:RR:NC:N1:113: R01929 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of walking stilts from China Dear Ms. Dorfman: In your letter dated May 6, 2005, on behalf of Great Lakes Tool Company, you requested a tariff classification ruling. The merchandise consists of walking stilts made of heavy gauge aluminum leg tubes (item number 16408). The stilts have padded calf braces, adjustable metal buckle straps, and adjustable heel plates. Dry wall installers will use the walking stilts to add 18 to 30 inches to their height. The applicable subheading for the walking stilts will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 2.5 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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