CLA-2-73:OT:RR:NC:N1:113
Mr. Robert Ryan
BNSF Logistics International
P.O. Box 610629
Dallas Fort Worth Airport, Texas 75261-0629
RE: The tariff classification of a stainless steel support frame made in China
Dear Mr. Ryan:
In your letters dated September 23, 2008 and October 8, 2008, on behalf of Sanderson Plumbing Products Inc., you requested a tariff classification ruling. A sample of the support frame was submitted for our review.
The item is identified in your letters as a support frame, part number 26017. The frame is made of tubular stainless steel construction with a white powder coating. The item measures approximately 15 inches in length by 26 inches in width by 9 inches in height. You indicated that the support frame is designed to be attached to a toilet seat to provide assistance to an individual in utilizing the toilet.
The applicable subheading for the stainless steel support frame will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, 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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division