The tariff classification of a dovetail fixture from China

N023537 February 26, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Carrie Laskavy Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a dovetail fixture from China Dear Ms. Laskavy: In your letter dated February 20, 2008, you requested a tariff classification ruling on a dovetail fixture. Assembly and operating instructions were submitted for our review. The merchandise is identified as the Model 34102 12” Dovetail Joint Fixture. You indicate that the base is made of steel and the finger board is made of cast aluminium. You state that the steel predominates by weight over the aluminum. The article is used to guide a hand-held router to create half-blind dovetails in wood, for example, drawers. The applicable subheading for the 12” Dovetail Joint Fixture 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