CLA-2-73:RR:NC:N1:113 L83439

Mr. Anurag Chopra
Marathon Tools, Inc.
400 E. Pratt Street, #800
Baltimore, MD 21202

RE: The tariff classification of fence insulators from India

Dear Mr. Chopra:

In your letter dated March 11, 2005, you requested a tariff classification ruling.

The sample you provided is a wood fence post bracket assembly, made of steel. The item is used to stand a live wire off an electrified fence. The item resembles a 13.5 cm screw hook. At one end is the threading to screw the item into the wood post. At the other end is a plastic bobbin held in place by a locknut.

The applicable subheading for the insulator will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem.

Articles classifiable under subheading 7326.90.8587, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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