The tariff classification of column adapters from India.

N142416 January 19, 2011 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Steven A. Clark Vinyl Fences Inc. 294 Durham Road Dover, NH 03820 RE: The tariff classification of column adapters from India. Dear Mr. Clark: In your letter dated January 10, 2011 you requested a tariff classification ruling. The products to be imported are adjustable column adapters. Comprised of galvanized steel, the upper portion of the adapters will be fastened to beams that are used in the construction of pergola tops. The applicable subheading for the column adapters 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