The tariff classification of a mounting clamp kit from China

N084217 December 3, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Michael Stephen Erceg Kathrein Inc., Scala Division P.O. Box 4580 555 Airport Road Medford, OR 97501 RE: The tariff classification of a mounting clamp kit from China Dear Mr. Erceg: In your letter dated November 11, 2009, you requested a tariff classification ruling on a mounting clamp kit. Drawing specifications of the merchandise were submitted for our review. The subject merchandise is identified as a mounting clamp kit, model number 850 10003. You stated in your letter that the mounting clamp kit “is an assembly of parts… and also includes a product label, package label, instruction sheet, all enclosed in sealed plastic bag.” The main components of the assembly are clamps that can be made from tube steel or plate steel. The assembly also consists of hardware including screws, nuts and washers. You indicated that the clamp kit is used to mount wireless communication antennas to masts and other structures. It can also provide a mating surface for use with our down tilt kits. You suggested classification for the mounting clamp kit in subheading 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), as structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. However, the Explanatory Note (EN) to heading 7308 states “parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross section (tubular or other).” Since these clamps are designed merely to attach antennas to masts and poles and not used in the assembly of a structure, they cannot be classified in this heading. Therefore, the subject merchandise is classified in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the mounting clamp kit will be 7326.90.8588, 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 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