CLA-2-73:RR:NC:N1:117 L85062

Ms. April J. Collier
Pacific Customs Brokers
P.O. Box 4505
Blaine, WA 98231-4505

RE: The tariff classification of manganese steel frog and diamond crossing inserts from Canada.

Dear Ms. Collier:

In your letter dated May 13, 2005, on behalf of your client, VAE Nortrak, Ltd., you requested a tariff classification ruling.

The items to be imported consist of five types of steel inserts used in various crossing assemblies for railway track. The types of frog inserts are identified as a rail bound manganese frog insert, a self-guarded manganese frog insert and a welded spring manganese frog insert. These types of steel inserts are used in a crossing at the intersection of two running rails. The remaining inserts identified as a rail bound reversible diamond crossing insert and a straight rail reversible diamond crossing insert are used in a diamond crossing at the intersection of two running rails.

The applicable subheading for the frog and diamond crossing inserts 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, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails, 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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division