The tariff classification of a Single Gang Iron Electrical Device Box from China

N290520 October 16, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Richard Brian Burke Sandler, Travis and Rosenberg, P.A. 551 5th Avenue – Suite 1100 New York, N.Y. 10176 RE: The tariff classification of a Single Gang Iron Electrical Device Box from China Dear Mr. Burke: In your letter dated September 21, 2017, on behalf of your client Fujian Newmark Industrial Company, Ltd., you requested a tariff classification ruling. Product specifications and two photographs for the subject device box were submitted with your letter for our review. The article under consideration is identified as the Single Gang Iron Electrical Device Box, Fujian item number FS-2M. The rectangular device box measures 2.19 inches in height by 6.07 inches in length by 2.93 inches in width. You stated in your letter that “The female threaded opening on the side of the box is threaded to ASME B1.20.1 specifications and designed to allow the box to be connected to a ¾ inch rigid or IMC electrical conduit. This is a single gang device box that is designed to accept, for example, a duplex electrical receptacle or a single electrical switch.” The device box is made of ductile cast iron that has been machined after casting to create the threading on the opening in the side of the box and the threaded holes for mounting the box cover and for attaching the electrical grounding screw. The box is electroplated with zinc. The grounding screw has been assembled with the box in its condition as imported. Several different types of box covers can be used with the box, depending upon the type of electrical device the box will contain. The device box itself, in its condition as imported, does not contain any electrical terminals or connections other than the grounding screw. The applicable subheading for the Single Gang Iron Electrical Device Box, Fujian item number FS-2M, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, and 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 https://hts.usitc.gov/current. 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 ann.taub@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division