CLA-2-72:OT:RR:E:NC:1:117

Joseph Schnitzler
Itochu Building Products Co., Inc.
660 White Plains Road
Tarrytown, NY 10591

RE: The tariff classification of steel corner bead from China.

Dear Mr. Schnitzler:

In your letter dated October 3, 2007 you requested a tariff classification ruling.

The item you plan to import is galvanized nonalloy steel corner bead. Available in lengths of 8, 9, or 10 feet, each leg of this corner material measures approximately 1 ΒΌ inches. Having holes drilled throughout its entire length, this beading is used to reinforce the outside corners of drywall.

The applicable subheading for the steel corner beads will be 7216.91.0010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for angles, shapes and sections of iron or nonalloy steel, other, cold-formed or cold-finished from flat-rolled products, drilled, notched, punched or cambered. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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