The tariff classification of a hurricane stabilizer fromChina.

NY 805486 January 19, 1995 CLA-2-73:S:N:N3:115 805486 CATEGORY: Classification TARIFF NO.: 7326.90.8590 Mr. Richard Lee DuBose Trading Company, Inc. P.O. Box 819 906 Industrial Drive Clinton, NC 28328 RE: The tariff classification of a hurricane stabilizer from China. Dear Mr. Lee: In your letter dated December 12, 1994, you requested a tariff classification ruling. The hurricane stabilizer is made of carbon steel in the shape of a U type plank at the top and two 4" discs on a 3/4" or 5/8" steel rod. The total length is approximately 32". One of the ends of steel strapping will be fixed at the U type plank of the stabilizer. The other end of strapping will be fixed at the chassis of the mobile homes. 8 stabilizers will be used for each mobile unit. They can effectively stabilize mobile homes during hurricane season, preventing damage of mobile homes and injury to people. The applicable subheading for the hurricane stabilizers will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% 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