The tariff classification of a tomato trellis from China

N013152 June 28, 2007 CLA-2-73:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a tomato trellis from China Dear Mr. Crago: In your letter dated June 20, 2007, you requested a tariff classification ruling. The merchandise is a three-sided tomato trellis made of polyvinyl chloride (PVC) coated steel wire (94 percent steel and 6 percent PVC), item number A026BA01012. You indicate in your letter that the tomato trellis will be used in the garden as a support for tomato plants as they grow. Each side of the item measures approximately 18 inches in width and 47 inches in height. The tomato trellis is available in black or green. The applicable subheading for the tomato trellis will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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