The tariff classification of gutter hangers and a lamp cover from Switzerland

NY L83242 March 15, 2005 CLA-2-83:RR:NC:N1:121 L83242 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 8302.41.9080; 9405.99.4000 Arthur Cavegn CAVA-US 8243 Coral Creek Loop Hudson, FL 34667 RE: The tariff classification of gutter hangers and a lamp cover from Switzerland Dear Mr. Cavegn: In your letter dated February 14, 2005, you requested a tariff classification ruling. The merchandise is a stainless steel gutter hanger, a copper gutter hanger and a lamp cover. The gutter hangers function to hold gutters to the roofline of buildings. The lamp cover is made of a perforated, convex-shaped, aluminum sheet that will be positioned in front of a light bulb on a lamp. The applicable subheading for the aluminum gutter hanger will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 per cent ad valorem. The applicable subheading for the copper gutter hanger will be 8302.41.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, other, other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the aluminum lamp cover will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included…parts, other, other. The rate of duty will be 6 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. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division