The tariff classification of Grape Stakes from Thailand.

N031922 July 16, 2008 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Maurine Cecil The American Companies 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of Grape Stakes from Thailand. Dear Ms. Cecil: In your letter dated June 16, 2008, on behalf of Fundkey, you requested a tariff classification ruling. The products to be imported are referred to as Grape Stakes. These galvanized steel profile shaped posts are used to hold up the wires that form the support network for grape vines as they grow. Measuring approximately 8 feet in length, these stakes are available with either flat or pointed bottoms. Holes are punched into the metal as per customer’s specification. The applicable subheading for the Grape Stakes will be 7326.90.8588, 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. You inquire as to the applicability of 9817.00.5000 as machinery, equipment and implements to be used for agricultural or cultural purposes. However, in accordance with subchapter XVII, Note 2(ij), the provisions of Heading 9817.00.50 do not apply to articles of chapter 73. 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