The tariff classification of ladders from Germany

NY R03154 February 3, 2006 CLA-2-76:RR:NC:N1:113 R03154 CATEGORY: Classification TARIFF NO.: 7616.99.5030 Mr. Timothy Peat True Value Company 8600 W. Bryn Mawr Avenue Chicago, IL 60631 RE: The tariff classification of ladders from Germany Dear Mr. Peat: In your letter dated January 23, 2006, you requested a tariff classification ruling. The merchandise consists of three models of stepladders made of tubular aluminum. Item number 633584-73090 is a 55-inch high ladder with 3 tiers. Item number 633596-73091 is a 65-inch high ladder with 4 tiers. The last model, item number 633604-73092 has 5 tiers and measures 74 inches in height. All three stepladders have a plastic tool holder and an extra wide top step for safety. The applicable subheading for the ladders will be 7616.99.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other, other, other, ladders. The rate of duty will be 2.5 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 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division