CLA-2-73:RR:NC:1: 112 B80011

Ms. Vicki H. Sweatman
Santee Cooper
One Riverwood Drive
P.O. Box 2946101
Moncks Corner, SC 29461-2901

RE: The tariff classification of an upper miter gate from Austria

Dear Ms. Sweatman:

In your letter dated November 26, 1996 you requested a tariff classification ruling.

As indicated in the submitted descriptive literature, the upper miter gate is a component of a navigation lock at the Jefferies Generating Station in South Carolina. This gate consists of two leafs made of welded carbon steel, with an approximate dimension of 35' X 33' X 3'. In operation, the gate opens and closes to allow marine passage from the Cooper River to Lake Moultrie.

The applicable subheading for the upper miter gate will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other structures and parts of structures of iron or steel. The rate of duty will be 4.6 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1997, the rate of duty will be 4 percent ad valorem.

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 David Curran at 212-466-5680.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division