The tariff classification of steel post base fittings from India

N314600 October 13, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Jason Selznick Turnkey Product Solutions 2001 South Main Street, Suite 1 Blacksburg, Virginia 24060 RE: The tariff classification of steel post base fittings from India Dear Mr. Selznick: In your letter dated September 16, 2020, you requested a tariff classification for post base fittings. A sample and a description of the subject steel fittings were submitted for our review. The articles under consideration are identified as post base fittings for rooftop equipment support structures and other metal framework. You stated in your letter that the post base fittings “are comprised of a ¼ inch thick steel stamped, folded, and drilled flange welded to a flat ¼ inch thick steel base plate which is stamped and drilled as well. These fittings are manufactured to accommodate single and side-by-side 1 5/8 inch struts in a vertical orientation. Flanges are finished with electro-galvanized finish or stainless steel (grade 304 and 316).” The applicable subheading for the post base fittings 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. 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 the 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