CLA-2-73:S:N:N3:115 897469
Mr. W. Kevin Dunn
Brunswick Metalpallets (Canada) Inc.
P.O. Box 5488, Station A
Calgary, Alberta
T2H 1X9
RE: The tariff classification of metal pallets from Mexico.
Dear Mr. Dunn:
In your letter dated April 26, 1994, you requested a tariff
classification ruling.
The subject items, Brunswick Metallpallets, are constructed
by an interlocking of metal profiles. They are suitable for all
industries, from consumer goods to heavy industries. They are
ideal for all food, drug and export industries. These pallets
will be made of various steel grades and aluminum.
The applicable tariff provision for the steel pallets will
be 7326.90.9090, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of steel,
other. The general rate of duty will be 5.7% ad valorem.
The applicable tariff provision for the aluminum pallets
will be 7616.90.0080, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other articles of
aluminum, other. The general rate of duty will be 5.7% ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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