The tariff classification of a poultry nest from China

N012314 June 14, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Drew Patterson Global Safety Products, LLC 7533 Woodberry Lane Falls Church, VA 22042 RE: The tariff classification of a poultry nest from China Dear Mr. Patterson: In your letter dated May 29, 2007, you requested a tariff classification ruling. The merchandise is the model 410B 10-Hole Poultry Nest made of galvanized steel (26 or 28 gauge). The item measures approximately 34 inches in height by 12 inches in depth by 60 inches in length. You indicate that the poultry nest will be used to temporarily house and shelter poultry during their growing period. The item will house various poultry breeds including chicken, turkey, quail and pheasant. The applicable subheading for the 410B 10-Hole Poultry Nest will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, 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