CLA-2-73:S:N:N1:115 877328
Mr. Kong Yang Huang
Welling, Inc.
383 South West Avenue
Bradley, Illinois 60915
RE: The tariff classification of a telephone shell and pedestal
stand from China.
Dear Mr. Huang:
In your letter dated June 25, 1992, you requested a tariff
classification ruling.
The subject article is a two piece free standing public
telephone shell and pedestal. Both pieces are made of steel and
are designed to be erected in public areas. The sample unit
furnished with your inquiry contains a heavy pedestal and a
rectangular upright that contains openings for installation of a
telephone. There are no electrical parts included with the sample.
The telephone is not an enclosed booth and may be referred to as
a kiosk.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for the telephone shell and
pedestal will be 7326.90.9090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of iron or
steel, other. The duty rate will be 5.7% ad valorem.
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