The tariff classification of a support pole from China

NY R03321 March 10, 2006 CLA-2-73:RR:NC:N1:113 R03321 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Kees van Straalen Euro Trading Group, LLC 2339 Delwood Drive Clio, MI 48420-9158 RE: The tariff classification of a support pole from China Dear Mr. Van Straalen: In your letter dated February 21, 2006, you requested a tariff classification ruling. The merchandise is the Quick-Support QS50, an article used by contractors and builders when working on panels, boards and drywall. It is composed of a telescoping steel pole with a rectangular, rubber pad at each end to brace the pole against the floor, wall or ceiling. The Quick-Support QS50 adjusts in length from 45 inches to 121 inches long by means of a lever. The lever also permits the device to be repositioned with one hand. In your letter, you mention classification of your product under heading 7308.40, HTS as structures…and parts of structures, of iron or steel, equipment for scaffolding, shuttering, propping or pit propping. However, the Quick-Support QS50 is not constructed of many parts and is not considered a structure as contemplated by heading 7308. The applicable subheading for the Quick-Support QS50 will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, 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 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