CLA-2-94:S:N:N3:227 882776

Mr. John Hitsman
USS Manufacturing, Inc.
64 Tupper Street
Renfrew, Ontario K7V 2L5
Canada

RE: The tariff classification of lamp brackets from Canada.

Dear Mr. Hitsman:

In your letter dated February 9, 1993, you requested a tariff classification ruling. The merchandise at issue is tapered elliptical aluminum brackets (model numbers A2-10.5-TEU-PL-WP, A2-8.5-TEU-PL-WP, TER4MA, TER6MA, TER8MA, TER10MA and TER12MA) which are made from extruded aluminum pipes that are spun to a taper with base plates welded to their ends. It is stated that these brackets are designed to support street light arms utilized for roadway lighting and sidewalks.

You state that this merchandise may be classified under subheading 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum. However, noting that these brackets are designed as parts for lighting equipment, consideration of classification under the above subheading is precluded.

The applicable subheading for these lamp brackets will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of lamps and lighting fittings. The rate of duty will be 7.6 percent ad valorem. Goods classifiable under subheading 9405.99.4000, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport