R04733 R0 Ruling Active

The tariff classification of raceways

Issued September 12, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is the Carlon Multi-Guard Galvanized Steel/PVC-coated Raceway System. The raceway system is used in the construction of bridges and other areas requiring cable and wire protection. The product is also used as a protective cover for the installation of communication cable inside buildings. It consists of 10-foot lengths of galvanized pipe, coated with PVC and containing three or four PVC inner raceway ducts to hold the wire or cable. In your letter, you suggest that the item be classified in heading 7306, HTS, as pipe; however, the product is a completed raceway system, not classifiable in that heading.

CBP rationale

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

Full text

NY R04733 September 12, 2006 CLA-2-73:RR:E:NC:N1:113 R04733 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Sandra M. Mericle Lamson & Sessions 25701 Science Park Drive Cleveland, OH 44122 RE: The tariff classification of raceways Dear Ms. Mericle: In your letter dated August 24, 2006, you requested a tariff classification ruling. The merchandise is the Carlon Multi-Guard Galvanized Steel/PVC-coated Raceway System. The raceway system is used in the construction of bridges and other areas requiring cable and wire protection. The product is also used as a protective cover for the installation of communication cable inside buildings. It consists of 10-foot lengths of galvanized pipe, coated with PVC and containing three or four PVC inner raceway ducts to hold the wire or cable. In your letter, you suggest that the item be classified in heading 7306, HTS, as pipe; however, the product is a completed raceway system, not classifiable in that heading. The applicable subheading for the raceway system will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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