The tariff classification of housing support bars from Taiwan

N036681 September 12, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Elizabeth Pisano Q-Tran, Inc. 304 Bishop Avenue Bridgeport, CT 06610 RE: The tariff classification of housing support bars from Taiwan Dear Ms. Pisano: In your letter dated July 9, 2008, you requested a tariff classification ruling on support bars. Specifications and copies of photographs of the housing support bars were submitted for our review. In response to our letter requesting more information, additional information was received by our office on August 28, 2008. The merchandise is identified in your letter as housing support bars (item number QDBH-SB) made of galvanized steel. You indicated that after importation the support bars will be assembled onto power supply units. The power supply units will be buried in the ground and the support bars serve to distribute the weight to reduce sinking. You stated that the bars are used to support the power supply for landscape lighting and are not necessary for the power supply to function. The applicable subheading for the housing support bars 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 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