The tariff classification of a ladder from Germany

NY R03159 February 3, 2006 CLA-2-76:RR:NC:N1:113 R03159 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 a ladder from Germany Dear Mr. Peat: In your letter dated January 23, 2006, you requested a tariff classification ruling. The merchandise is a 3-tier stepladder made of tubular aluminum (item number 633576-73055). The ladder stands approximately 53 inches high. In your letter, you suggest classification in 9403.20.0015, Harmonized Tariff Schedule, as furniture. However, the Explanatory Notes to Section XV, 76.16 (5), HTS covers aluminum articles that correspond to the iron and steel articles referred to in the Explanatory Notes to heading 73.26. The 73.26 Explanatory Notes specifically includes ladders. The applicable subheading for the ladder 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