The tariff classification of a folding roller stand from Canada

NY 816813 December 5, 1995 CLA-2-73:RR:NC:GI:115 816813 CATEGORY: Classification TARIFF NO.: 7326.90.8590 Ms. Helen I. Sugar The Buffalo Customhouse Brokerage Co., Inc. 1245 Niagara Street Buffalo, New York 14213 RE: The tariff classification of a folding roller stand from Canada Dear Ms. Sugar: In your letter dated November 29, 1995, you requested a tariff classification ruling, on behalf of your client, Record Inc., Ontario, Canada. The subject item is the RPR400S folding roller stand. Its maximum height is 40" when fully extended. It is comprised of collapsible legs, a height adjustment knob and a 2" diameter steel roller for continuous working on materials up to 150 pounds. The applicable subheading for the folding roller stand 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 1.7% 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, Roger J. Silvestri Director National Commodity Specialist Division