CLA-2-72:OT:RR:E:NC:1:117

Maggie Smith Ranney
L.E. Coppersmith Inc.
525 South Douglas Street
El Segundo, CA 90245

RE: The tariff classification of steel rectangular tubes from China.

Dear Ms. Ranney:

In your letter dated March 26, 2008, on behalf of Connectors Inc., you requested a tariff classification ruling.

The products to be imported are various sizes of welded rectangular nonalloy steel tubing, designated as M160, M165 and M170. Although varying in lengths of 95.5 inches, 107.5 inches and 119.5 inches respectively, each of the tubes will measure 1.5 X 2 inches and have a wall thickness of .104 inches. Used as parts of cattle feeding systems, all of the tubes will be galvanized and imported with one drill hole on one end.

The applicable subheading for the nonalloy steel rectangular tubes will be 7306.61.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of noncircular cross section, of square or rectangular cross section, having a wall thickness of less than 4 mm, of iron or nonalloy steel. The rate of duty will be free.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division