CLA-2-72:S:N:N1:117 873937

Ms. Jenny Lang
Bushmaster Firearms, Inc.
P.O. Box 1479
999 Roosevelt Trail, Bldg. 3
Windham, Maine 04062

RE: The tariff classification of steel shapes from Germany.

Dear Ms. Lang:

In your letter dated April 27, 1992, you requested a tariff classification ruling. Representative samples were submitted with your ruling request.

The products to be imported are cold drawn profile shapes made of Grade 4140 alloy steel. The profile shapes will be imported in lengths ranging from 3 to 4.5 meters. Once imported, these shapes will ultimately be fabricated into gun parts.

The applicable subheading for the cold drawn profile shapes will be 7228.70.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other bars and rods of other alloy steel; angles, shapes and sections of other alloy steel, angles, shapes and sections, other. The rate of duty will be 5.3 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