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

Joseph Schnitzler
Itochu Building Products Co., Inc.
660 White Plains Road, 5th Floor
Tarrytown, NY 10591

RE: The tariff classification of steel products from China.

Dear Mr. Schnitzler:

In your letter dated November 5, 2007, you requested a tariff classification ruling. Representative samples were submitted along with your request and are being returned to you.

The steel products you plan to import are used for reinforcing the corners of sheet rock. When used, each of these items will be embedded in wall compound and completely hidden. The first product, referred to as Mini Bead, consists of a strip of galvanized steel which has been bent to a 90- degree angle. Having been slit and stretched to create a fine mesh appearance, the sides of this product measure 1 ΒΌ inches wide. The Mini Bead is manufactured in lengths of 8, 9 or 10 feet. The second product is described as Paper Faced Metal. This product consists of a galvanized steel profile that has perforated paper tape attached. Available in a variety of profile shapes, this material also comes in lengths of 8, 9, or 10 feet. The applicable subheading for the Mini Bead will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent.

The applicable subheading for the Paper Faced Metal will be 7216.91.0090, 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, other. 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