The tariff classification of a steel V-Step from Canada

PD B84778 May 16, 1997 CLA-2-73-L:C::TCS5:C16 B84778 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Derek Watts Wallace Stairbridge Inc. 50 Dundas Street East Dundas, Ontario Canada, L9H 7K6 RE: The tariff classification of a steel V-Step from Canada Dear Mr. Watts: In your letter dated May 6, 1997, you requested a tariff classification ruling. The V-Step is stamped from galvanized steel sheet, and folded to shape. The V-Step is screwed to a wooden stringer to create the correct run and rise for a set of stairs. The staircase treads and risers are then screwed to the V-Step. The applicable subheading for the steel V-Step will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel. The rate of duty will be 4.0 percent ad valorem. 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. Sincerely, Edward H. Webb Acting Port Director Los Angeles Seaport