CLA-2-73:S:N:N3:115 884525
Mr. Paul F. Heiss
Int'l Business Consulting Co., Inc.
Milwaukee Office
6310 N. Port Washington Road
Milwaukee, WI 53217
RE: The tariff classification of corner castings from China.
Dear Mr. Heiss:
In your letter dated March 29, 1993, you requested a tariff
classification ruling.
The subject items are described as corner castings made from
carbon steel. Corner castings are welded into intermodel
containers. They are used for the stacking of one container upon
another.
We note your suggestion that the corner castings be classified
under the provision for other parts of trailers and semi-trailers
in subheading 8716.39.0000, HTS. However, the corner castings are
permanently attached to containers and not to trailers. In
addition, up to three containers may be stacked one upon the other,
which would result in the absence of any trailer involvement at
all.
The applicable subheading for the corner castings will be
7326.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel, other.
The duty rate will be 5.7% 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