CLA-2-73:S:N:N1:112 898934

Mr. Gurhan Demirkan
The Edge U.S.A. International
4333 Charles Crossing Drive
White Plains, MD 20695

RE: The tariff classification of panels from Turkey

Dear Mr. Demirkan:

In your letter dated June 2, 1994, you requested a tariff classification ruling.

The panels are comprised of an inner and outer skin made of galvanized steel totally encasing 1 3/16 inch thick polyurethane insulation. The dimensions of the panels will vary according to the marketing requirements. In some instances the outer skins may be of stainless steel, the insulation of rock wool, and the panels may be painted.

The applicable subheading for the panels will be 7308.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. The rate of duty will be 5.7 percent ad valorem.

Articles classifiable under subheading 7308.90.9090, HTS, which are products of Turkey, are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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