The tariff classification of manifold cabinets from Germany

N218738 June 19, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Anthony Rowe REHAU Incorporated 1501 Edwards Ferry Road, NE Leesburg, VA 20176 RE: The tariff classification of manifold cabinets from Germany Dear Mr. Rowe: In your letter dated May 23, 2012, you requested a tariff classification ruling on manifold cabinets. Descriptive literature for the subject manifold flush mount cabinets and surface mount cabinets were submitted for our review. The items that you plan to import are identified as PRO-BALANCE 1” and PRO-BALANCE 1¼” Manifold Flush Mount Cabinets, and PRO-BALANCE 1” and PRO-BALANCE 1¼” Manifold Surface Mount Cabinets. The manifold cabinets under consideration are made of steel with welded seams for strength and durability. You indicated in your letter that the manifold cabinets will be imported without the manifolds. The PRO-BALANCE 1” and PRO-BALANCE 1¼” Manifold Flush Mount Cabinets are imported with adjustable legs to mount the cabinet on the floor. The legs can be removed to flush mount the cabinet inside a wall cavity. The height and depth are adjustable. The cabinets include a steel door and have pipe knockouts on both sides for pipe connections to the manifold. The PRO -BALANCE 1” and PRO-BALANCE 1¼” Manifold Surface Mount Cabinets feature a cover plate that can be removed and have pipe knockouts on both sides for pipe connections to the manifold. You proposed classification for the PRO-BALANCE Manifold Flush Mount and Surface Mount Cabinets under heading 8538, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537, HTSUS. However, the manifolds are not considered apparatus of heading 8535, 8536 or 8537, HTSUS. Therefore, the manifold cabinets are excluded from heading 8538 which covers parts suitable for use with the apparatus of heading 8535, 8536, or 8537. Accordingly, the subject cabinets are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the PRO-BALANCE 1” and PRO-BALANCE 1¼” Manifold Flush Mount Cabinets, and PRO-BALANCE 1” and PRO-BALANCE 1¼” Manifold Surface Mount Cabinets will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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, Thomas J. Russo Director National Commodity Specialist Division