The tariff classification of an aluminum extension pole from China

N042973 November 13, 2008 CLA-2-76:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Jillian L. Franz Shield Industries, Inc. 131 Smokehill Lane Woodstock, GA 30188 RE: The tariff classification of an aluminum extension pole from China Dear Ms. Franz: In your letter dated October 29, 2008, and your fax dated November 6, 2008, you requested a tariff classification ruling. Copies of photographs of the aluminum extension pole were submitted for our review. The merchandise is described in your letter as a telescopic anodized aluminum pole with a plastic handle and a plastic collar/grip. The item has an internal cam unit for extending and collapsing the pole. The pole extends up to 175.26 cm and collapses to a length of 99.06 cm. It features two holes near the bottom of the pole that will be used to attach a mop head unit consisting of an aluminum head and a microfiber mop pad. In our telephone conversation on November 5, 2008, you stated that the mop head unit will be attached to the pole after importation into the United States. The applicable subheading for the aluminum extension pole will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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