The tariff classification of steel pallets from China

N007289 March 7, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Emily Peters Olympic Steel Trading A Division of Olympic Steel, Inc. 3 South 2nd Street Fernandina Beach, FL 32034 RE: The tariff classification of steel pallets from China Dear Ms. Peters: In your letter dated February 19, 2007, you requested a tariff classification ruling. The merchandise consists of steel pallets used in the manufacture of concrete blocks. You indicate in your letter that each pallet is specifically designed to work with the type of concrete block machine the manufacturer is using. The size of the steel pallet depends on the specifications of the concrete block that is being made. The five pallet sizes for which you are requesting a classification measure approximately 5/16 inch by 18 1/2 inches by 26 inches, 3/8 inch by 18 1/2 inches by 38 1/2 inches, 3/8 inch by 26 inches by 38 1/2 inches, 3/8 inch by 18 1/2 inches by 42 inches, and 5/8 inch by 18 1/2 inches by 52 inches. The most common pallet size is 5/16 inch by 18 1/2 inches by 26 inches with rounded corners and smoothed edges. You indicate that the steel used to make the pallets is hot rolled plate that has been laser cut or burned to the specified size. The pallets are then straightened and flattened to tolerance. The applicable subheading for the steel pallets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles or iron or steel, other, other, other, 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 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division