CLA-2-85:RR:NC:N1:113 E82319

Mr. Tom Martin
A. N. Deringer, Inc.
6930 Metroplex Drive
Romulus, MI 48174

RE: The tariff classification of generating-set towers from Canada

Dear Mr. Martin:

In your letter dated May 13, 1999, on behalf of Canam Steel Works, Inc., you requested a tariff classification ruling.

The merchandise is a tower designed specifically to support a wind-driven turbine electrical generator. The tower is composed of flat-rolled steel pieces welded together to form sections of a long, tubular structure. These sections are to be bolted together at the site of the windmill. The finished tower is about 53 meters in height.

The applicable subheading for the towers will be 8503.00.9545, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machines of heading 8501 or 8502, other, other, parts of generators. The general rate of duty will be 3 percent.

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division