CLA-2-76:S:N:N1: 112 811376
Mr. Charles Ballantyne
Universal Fabric Structures
4259 East Landis Street
Coopersburg, PA 18036
RE: The tariff classification of "Aluminum Hall" structural
units from Belgium
Dear Mr. Ballantyne:
In your letter dated June 7, 1995 you requested a tariff
classification ruling.
As indicated in the descriptive literature, the "Aluminum
Hall" structural units are constructed from anodized aluminum
beams integrally connected to a PVC coated polyester membrane
roof, with walls of either fabric or hard fiberglass panels. The
representative sample which you furnished with your request
contains the fiberglass panels. Each unit is 16 feet long, and
units are available in widths ranging from 16 feet to 132 feet,
depending upon need. Units can be joined together to obtain
whatever length is desired.
The applicable subheading for the "Aluminum Hall" structural
units will be 7610.90.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for aluminum structures. The
rate of duty will be 5.7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport