The tariff classification of a building escape device from Hong Kong

NY R02396 August 30, 2005 CLA-2-73:RR:NC:N1:113 R02396 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Alfred T. Pezzola Paramount Industries, Inc. 2475 Big Oak Road Langhorne, PA 19047 RE: The tariff classification of a building escape device from Hong Kong Dear Mr. Pezzola: In your letter dated August 9, 2005, you requested a tariff classification ruling. The merchandise is the Safeland Building Escape Device. It consists basically of a steel framework with a reel of nylon tape and a textile sling. The device is to be used in emergencies to lower oneself from a window. The user attaches the attachment hook to a stable object inside a room near a window. The user steps into the sling or harness and attaches the bag containing the nylon tape. The user places himself in a position to be able to descend to the ground. Once in position, the user’s body weight begins to pull the nylon tape from the container bag, causing the user to slowly descend to the ground. The tape passes through a steel casting that keeps the tape from unreeling too quickly. The device comes with a few tools to aid in escape, e.g., an emergency hammer. The applicable subheading for the Building Escape Device will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. 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