CLA-2-83:OT:RR:NC:N1:121
Mr. Jeff Elder
Jeff Elder Enterprises Inc.
3612 New Moody Lane
La Grange, KY 40031
RE: The tariff classification of gutter hangers from China
Dear Mr. Elder:
In your letter dated April 23, 2009, you requested a tariff classification ruling. The samples you submitted are being retained by this office.
The merchandise under consideration is described as a “7 inch Hidden Hanger.” It is a bracket that fits to the inside of a commercial gutter and functions to mount the gutter to the roofline of a building. It measures 7 inches long by 1-1/2 inches wide and is made of either galvanized steel or aluminum.
The applicable subheading for the gutter hangers will be 8302.41.6080, HTSUS, which provides for base metal mountings, fittings and similar articles…other mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The rate of duty will be 3.9 percent ad valorem.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division