The tariff classification of a wire guard from China

N057445 April 27, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Dave Melanson Best Lighting Products, Inc. 1213 Etna Parkway Pataskala, OH 43062 RE: The tariff classification of a wire guard from China Dear Mr. Melanson: In your letter dated April 7, 2009, you requested a tariff classification ruling. Photographs of the items were submitted for our review. The merchandise consists of wire guards made of zinc coated steel. The wire guards will be mounted on walls with anchor bolts to protect emergency lights and exit signs from damage. Item number WG-1 measures 13.5 inches high by 15 inches wide by 6 inches deep and item number WG-3 measures 13.5 inches high by 30 inches wide by 6 inches deep. The applicable subheading for the wire guards will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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