The tariff classification of decorative steel plates from Taiwan.

N027766 May 27, 2008 CLA-2-73:OT:RR:E:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Jordan M. Nodelman Q-Tran, Inc. 304 Bishop Avenue, First Floor Bridgeport, CN 06610 RE: The tariff classification of decorative steel plates from Taiwan. Dear Mr. Nodelman: In your letter dated May 6, 2008 you requested a tariff classification ruling. The products to be imported consist of two types of decorative plates. They are rectangular in shape and have been drilled with six holes. These plates will be installed as door panels in landscape transformer housings. The first plate is made of bronze and is identified as part number QDB-BPC. The other, made of stainless steel and identified as part number QDB-DPC, has a raised relief pattern. The applicable subheading for the decorative steel plates 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. 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 Gloria Stingone at 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division