CLA-2-73:RR:NC:1:117 F81465

Mr. Stuart Eldridge
Dolliff & Company, Inc.
395 Maverick St.
East Boston, MA 02128

RE: The tariff classification of steel railway equipment from the United Kingdom.

Dear Mr. Eldridge:

In your letter dated December 23, 1999 on behalf of Progress Rail Services Corporation, you requested a tariff classification ruling. Descriptive literature and photographs were submitted with your request.

The products to be imported are manganese steel crossing frogs and switching equipment. The frogs are referred to as Railbound Inserts, Mitre Heel Heavy Point, Mitre Heel Standard Point, Spring Frogs and Solid Manganese Self Guarded Frogs. The switching equipment is referred to as Samson Switch Points or Manganese Switch Tips. These products fall within the description for switch blades, crossing frogs, point rods and other crossing pieces in the Explanatory Notes to heading 7302 (2).

The applicable subheading for the steel crossing frogs and switch points/tips will be 7302.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for railway or tramway track construction material of iron or steel, switch blades, crossing frogs, point rods and other crossing pieces. The rate of duty will be free.

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 Paula Ilardi at 212-637-7016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division