CLA-2-78:S:N:N1:115 872319

Mr. Roger M. Ludwig
John V. Carr & Son, Inc.
P.O. Box 268
Buffalo, NY 14201

RE: The tariff classification of certain lead articles from Canada.

Dear Mr. Ludwig:

In your letter dated March 5, 1992, you requested a tariff classification ruling, on behalf of your client, Mars Metal Company Lead Specialists, a division of Marswell Metal Industries Ltd., Burlington, Ontario.

The four subject items are described as follows:

1. Lead-lined storage cabinet, model 53-371, with lead- glass sliding doors and adjustable shelves. This radiation barrier belongs in any lab that handles radioactive materials.

2. Small lead carrying case, model 52-131, used to shield and carry small radioactive sources. The carrying handle slides down and out of the way when not in use. Source cavity is 3" deep x 1 1/2" D. Lead wall is 1" thick. Net weight is 22 lbs.

3. Lead-lined refrigerator, model 53-376, ideal for hospital and laboratory use. It stores and refrigerates radiopharmeceuticals, tagged biological and other radioactive materials. Completely lead shielded, this refrigerator eliminates thermallag by placement of cooling units inside the lead shielding. This 5 cubic ft. refrigerator has 1/8" thick sheet lead encased in steel on all sides. Its dimensions are 34" high x 20" wide x 23" deep.

4. Lead-lined waste container, model 53-370, safely holds radioactive waste awaiting disposal. It consists of a lead- lined inner container and an outer receptacle made entirely of stainless steel for easy decontamination if required. When foot pressure is applied to the recessed step-on lever, the outer cover swings open, revealing the inner container. The latter is lined with 1/8" of lead, including the removable lid. It has a fold-away handle for lifting the container from its recess and emptying the contents. A disposable liner protects the inner container from contamination and allows waste to be transferred with minimal effort. Its dimensions are 12" x 9" x 19" high.

The applicable subheading for the cabinet, case and container will be 7806.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of lead: other. The duty rate will be 3.9% ad valorem.

The applicable subheading for the refrigerator will be 8418.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for refrigerators, household type: compression type: having a refrigerated volume of under 184 liters. The duty rate will be 2.9% ad valorem.

Goods classifiable under subheading 7806.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 8418.21.0010, HTS, which have originated in the territory of Canada, will be entitled to a 1.7% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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