The tariff classification of parts of a grain drying system from Canada

NY M80360 March 6, 2006 CLA-2-73:RR:NC:N1:113 M80360 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Martin Sveum FedEx Trade Networks 8 14th Street P.O. Box 1738 Blaine, WA 98231-1738 RE: The tariff classification of parts of a grain drying system from Canada Dear Mr. Sveum: In your letter dated February 6, 2006, you requested a tariff classification ruling. The merchandise consists of the “Rocket” Duct System and the “Helfer “ Duct System”. Both items are parts of a larger aeration/natural grain drying system used in grain storage facilities to cool and dry crops. The ducts are made of galvanized steel with louvers. After importation and installation, a fan or heating unit may be attached to improve operation. Attached to the ductwork are a rocket body, legs, and transition and bin inlets, also composed of steel. The rocket body is a perforated cylindrical core that forces air up through the center of the bin into the grain. The applicable subheading for the “Rocket” and “Helfer” duct systems will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division