The tariff classification of steel bases and covers from Canada

N030712 July 1, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Heather Ganley Taco, Inc. 1160 Cranston Street Cranston, RI 02920 RE: The tariff classification of steel bases and covers from Canada Dear Ms. Ganley: In your letter dated June 9, 2008, you requested a tariff classification ruling. Descriptive literature for the bases, covers and end products were submitted with your ruling request for our review. The merchandise is identified in your letter as Galvanized Steel 18GA Metal Stamped Bases and Cold Rolled Steel 18GA Painted Metal Stamped Covers. You state that the bases and covers are combined with other components to create end products including Zone Valve Controls, Switching Relays and Hydro Air Fan Controls. The bases and covers have no capacity for electrical control or distribution of electricity. The applicable subheading for the steel bases and covers 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