The tariff classification of step ladders from China

NY R01425 February 22, 2005 CLA-2-73:RR:NC:N1: R01425 113 CATEGORY: Classification TARIFF NO.: 7326.90.8560 Mr. Troy D. Crago Atico International, USA 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of step ladders from China Dear Mr. Crago: In your letter dated February 12, 2005, you requested a tariff classification ruling. The merchandise is a 2-tier step ladder, item W035EA01143. The ladder stands about 32 inches tall and is made of steel. In your letter, you suggest that the item may be classifiable in heading 9403 as furniture; however, the Explanatory Notes to Section XV, 73.26(1), HTS include ladders as other articles of the appropriate base metal. The applicable subheading for the step ladder will be 7326.90.8560, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, ladders. The rate of duty will be 2.9 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division