CLA-2-84:S:N:N1:104 853589

Mr. Clarance W. Bull
M.G. Maher & Company, Inc.
811 Dallas St., Suite #600
Houston, TX 77002

RE: The tariff classification of a mandrel bar from Japan

Dear Mr. Bull:

In your letter dated June 12, 1990 on behalf of Nittetsu Shoji America, Inc. you requested a tariff classification ruling. The mandrel bar is a fabricated bar used in pipe mills for the production of seamless steel pipe. As the bloom passes through the rolls it is pierced by the mandrel producing an inside diameter corresponding to the size of the mandrel bar.

The applicable subheading for the mandrel bar will be 8455.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of metal rolling mills. The rate of duty will be 4.9 percent ad valorem.

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