CLA-2-73:RR:NC:1: 112 C83067

Mr. Joel A. Rios
Corrigan Dispatch Company
Box 1072
1623 Industrial Blvd.
Hidalgo, TX 78557-1072

RE: The tariff classification of steel windows from Mexico

Dear Mr. Rios:

In your letter dated December 29, 1997, on behalf of Overly De Mexico, S. De R.L., you requested a tariff classification ruling.

As indicated by the submitted literature, the merchandise in question is described as carbon steel and stainless steel blast resistant windows and frames. These windows are designed to protect against the problems and dangers created by an accidental explosion or pressure leak and can withstand various pressures depending on the model ordered.

The applicable tariff provision for the stainless steel windows will be 7308.30.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for doors, windows and their frames and thresholds for doors: Of stainless steel. The general rate of duty will be 2 percent ad valorem. The applicable tariff provision for the carbon steel windows will be 7308.30.5015, HTSUSA, which provides for doors, windows and their frames and thresholds for doors: Other. The general rate of duty will be 1.4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 David Curran at 212-466-5680.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division