CLA-2-72: OT: RR: NC: 1:117
Ms. Cynthia Benway
Taco, Inc.
1160 Cranston Street
Cranston, RI 02920
RE: The tariff classification of mustache rails from Germany
Dear Ms. Benway:
In your letter dated July 10, 2009 you requested a tariff classification ruling.
The item you propose to import is called a mustache rail. The mustache rail is described as a stainless steel profile, 129 inches in length, 4 inches in width, and 2 inches in height. It is cold formed from stainless steel sheet and is in the shape of an upside down u curve at time of importation. After importation a flat piece of stainless steel is welded to the bottom of the mustache rail so that it forms a rod like shape with a u curve. The finished rod is used to slide the heat exchanger plates along to build the heat exchanger.
You propose classification in 7222.20.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of stainless steel; angles, shapes and sections of stainless steel: bars and rods, not further worked than cold-formed or cold-finished, other: with a maximum cross-sectional dimension of 18 mm or more. HTSUS number 7222.20.0075 does not exist in the current Harmonized Tariff Schedule. There are new additional descriptions for bars and rods previously classifiable in 7222.20.0075, HTSUS, in 7222.20.0080 and 7222.20.0085 HTSUS which replace that subheading and have more specific dimensional breakouts.
In addition, the requested classification as other bars and rods of stainless steel; angles, shapes and sections of stainless steel: bars and rods, not further worked than cold formed or cold finished, other in 7222.20.0075, HTSUS, or the replacement provisions of 7222.20.0080 and 7222.20.0085 is not correct since the mustache rail does not satisfy the definition of other bars and rods in Note 1(m) of Chapter 72 HTSUS. The mustache rail does not conform to the shapes specified in the definition in Note 1(m) required for classification as other bars and rods.
The applicable subheading for the mustache rail will be 7222.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of stainless steel; angles, shapes and sections of stainless steel, angles, shapes and sections, other. 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division