CLA-2-73:OT:RR:NC:N1:113
Mr. Matthias Goellner
Hildebrandt USA, Inc.
1077 Mecklenburg Highway
Mooresville, NC 28115
RE: The tariff classification of steel reels from Germany
Dear Mr. Goellner:
In your letter dated September 21, 2012, you requested a tariff classification ruling. Pictures of the steel reels were submitted for our review.
The merchandise is identified in your letter as reels made of steel. The reel is described as a smooth continuous spiral with one u-bolt welded at the end of the spiral. The pictures submitted show that the reels have holes to tie ropes to attach cables, and a plate on each side to attach shipping plates. After importation, the reels will be sold in the United States to high voltage wire manufacturers. The steel reels will be used to hold wire. You stated that the subject reels wound with wire will be sold all over the world.
The applicable subheading for the steel reels will be 7326.90.8588, 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 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division