The tariff classification of garden fences from China

N029563 June 9, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO. 7323.99.9060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of garden fences from China Dear Mr. Crago: In your letter dated May 28, 2008, you requested a tariff classification ruling. Copies of photographs of three styles of garden fences were submitted with your letter for our review. The merchandise is identified as garden fences made of iron (item numbers A026BA01446, A026BA01447 and A026BA01448). Item numbers A026BA01446 and A026BA01447 measure approximately 18 inches in length by 13 inches in width. Item number A026BA01448 is described as a folding garden fence and measures approximately 17¾ inches in length by 32¼ inches in width. You indicate in your letter that the fences are for household garden use. The applicable subheading for the garden fences will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, other, other. The duty rate will be 3.4 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