CLA-2-72:OT:RR:E:NC:N1:117

Mr. Laurence Anthony Jonkers
GreenCore Architectural Products
4307 Welby Drive
Midlothian, VA 23113

RE: The tariff classification of galvanized steel angles from China or India.

Dear Mr. Jonkers:

In your letter dated July 25, 2008 you requested a tariff classification ruling.

The items to be imported consist of 90 degree L shaped angles which have been cold pressed into shape from flat rolled steel. Imported in various lengths, these angles will be zinc coated. Each leg of the angle measures 1.25 inches in width. These L shaped pieces will be attached to floors and ceilings and screwed together with steel studs.

The applicable subheading for the steel angles 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