The tariff classification of stainless steel beam brackets from India

N137536 January 7, 2011 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Steven A. Clark Vice President Vinyl Fences Inc. 294 Durham Road Dover, NH 03820 RE: The tariff classification of stainless steel beam brackets from India Dear Mr. Clark: In your letter dated December 10, 2010 you requested a tariff classification ruling. The product you intend to import is described as a stainless steel beam bracket used to attach beams to the top of a pergola. The brackets are shown in two sizes, 1.5 inches and 2 inches in width. The brackets have four holes drilled and are formed to a shape that has two diagonally opposite segments raised to an approximate right angle. The brackets weigh 1.2 ounces each. The applicable subheading for the steel brackets will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division