The tariff classification of a stepladder from Taiwan

N099324 April 20, 2010 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5030 Mr. Nicholas Clay Fairchild Fairchild Innovations, LLC 109 Western Trace Shelbyville, IN 46176 RE: The tariff classification of a stepladder from Taiwan Dear Mr. Fairchild: In your letter dated March 26, 2010, you requested a tariff classification ruling on a stepladder from Taiwan. A copy of a photograph of the item was submitted for our review. The merchandise is described in your letter as a platform type stepladder made of aluminum. The item features 3 steps and a flat rectangular platform that may be used to hold various items such as tools. You indicate that the subject ladder measures approximately 50 inches in height, 26 inches in width and folds to a thickness of 5 inches. The ladder weighs approximately 15 pounds. The applicable subheading for the stepladder will be 7616.99.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, ladders. 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