CLA-2-76:OT:RR:NC:N1:113
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street, Suite 1200
Baltimore, MD 21201
RE: The tariff classification of extension poles from China
Dear Ms. Taeger:
In your letter dated May 9, 2008, on behalf of Worktools International, Inc., you requested a tariff classification ruling on three styles of extension poles. A sample of item number 95124 was submitted for our review.
The merchandise is identified as Pro Extension Poles with Whizzlock Systems. The three styles of extension poles for which you are requesting a ruling are item numbers 95124, 95148 and 95816. Each pole has a foam grip handle, a fiberglass reinforced plastic shaft, a plastic push button and an aluminum extension portion. The user can extend the aluminum portion of the pole by pushing the plastic button located near the top of the pole. Item number 95124 can extend up to four feet, item number 95148 can extend from 4 to 8 feet, and item number 95816 can extend from 8 to 16 feet. You state in your letter that the pole is threaded on one end so that the user can attach a paint roller.
In your letter dated April 16, 2008, you suggested classification for the extension poles under 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, handles and knobs, not elsewhere specified or included, of plastics. Noting that the aluminum tube provides the extension, and that the aluminum predominates by value, the fiberglass reinforced plastic component alone does not impart the essential character. Therefore, the extension poles are not classifiable in heading 3926, HTSUS.
You also proposed classification for the extension poles under heading 7616, HTSUS, which provides for other articles of aluminum. Heading 7326, HTSUS, is used as a guideline for determining whether an aluminum article is classifiable in heading 7616, HTSUS. As indicated in Explanatory Note (1) to heading 76.16, this heading includes aluminum articles corresponding to the iron and steel articles referred to in the Explanatory Notes to heading 73.26. In this case, subheading 7326.90.8576, which provides for iron or steel metal handles for paint applicators, can be used as the guideline for classifying an aluminum extension pole in heading 7616, HTSUS.
The applicable subheading for the extension poles will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division