CLA-2-:S:N:N1:112-893986
Mr. Dan Voller
32126 20th Lane SW/#114
Federal Way, WA 98023
RE: The tariff classification of collapsible aluminum stairs from
Austria.
Dear Mr. Voller:
In your letter dated January 10, 1994, you requested a tariff
classification ruling.
The collapsible aluminum stairs are comprised of flat steps
uniformly spaced along the entire length of the stairway. These
stairs are intended for permanent installation in the home and will
be custom built to the builder's specifications. One use of the
collapsable type of stairway has been to gain access to the attic
in residential homes, and they may be collapsed when not in use.
The applicable subheading for the collapsible aluminum stairs
will be 7610.90.0080, Harmonized Tariff Schedule of the United
States (HTS), which provides for aluminum plates, rods, profiles,
tubes and the like prepared for use in structures Other... Other:
Other... . 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
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