The tariff classification of "rails" used to form office partitions from China.

N102577 May 13, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Timothy Evans ITC Manager Knoll, Inc. 1235 Water Street East Greenville, PA 18041 RE: The tariff classification of “rails” used to form office partitions from China. Dear Mr. Evans: In your letter dated April 22, 2010, you requested a tariff classification ruling. At issue are “Top Rails” which are welded 14 gauge, Hot Rolled Pickled and Oiled (HRPO) steel tubes. The top rails will be imported in 17 inch, 23 inch, 29 inch, 35 inch, 41 inch, 47 inch and 59 inch sections. The rails have rectangular holes pre-stamped into each of them. The holes are used to clip a panel onto the rail section to hide the wall frame. These rails also have pre-drilled circular holes that can accommodate additional panels to form a taller wall or window frame. In the center of each top rail is a rectangular hole used for hiding data wires inside the panel. After importation additional rails are added to the top rail to form the skeleton of the office wall frame. These top rails are specifically designed and incorporated for use in the assembly of wall frames and subsequent manufacture of office partitions. The applicable subheading for the “Top Rails” designed and incorporated for use in office partitions, will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of metal.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division