CLA-2-73:S:N:N1:113 848251 Amendment

Mr. Chris Emberson, P. Eng.
Enpoco
405 Midwest Road
Scarborough, Ontario
M1P 3a6

RE: The tariff classification of steel grease interceptors from Canada.

Dear Mr. Emberson:

In your letter dated December 20, 1989 you requested a tariff classification ruling.

Your descriptive literature indicates that you will be importing epoxy- coated, cold-rolled steel grease interceptors. These units are sanitary devices used in commercial kitchens to retain grease from sinks, dishwashers and fume hoods.

The applicable subheading for the steel grease interceptors will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of steel, other. The rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 7324.90.0000, HTS, which are products of Canada are entitled to a 2.7 percent rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. This is an amended rate of duty. The rate shown on the original ruling was a clerical error.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport