CLA-2-73:OT:RR:NC:1:117

Mr. Dan Courson
Import-Traders, Inc.
333 Southwestern Blvd.
Suite 202
Sugar Land, Texas 77478-3659

RE: The tariff classification of a steel post from China.

Dear Mr. Courson:

In your letter dated July 11, 2008 you requested a tariff classification ruling. Descriptive literature, illustrations and a sample were submitted. The item you plan to import is described as a steel post with plastic spacers used in a thermoplastic structural railing system. This product is comprised of a stamped steel flange with 4 drilled holes to facilitate mounting the post, a galvanized carbon steel pipe to which the flange is welded and two plastic spacers on each end of the pipe. The steel post measures 38 inches in length with a diameter of 1.6 inches and a wall thickness of 0.14 inches. It will be mounted in an upright position. A square PVC tube is placed over the metal pipe/tube to protect it from various elements. The plastic spacer blocks hold the square tubing in place and are used to attach horizontal railing.

The applicable subheading for the steel post will be 7308.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, columns, pillars, posts, beams, girders and similar structural units, not in part of alloy steel. 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