CLA-2-84:OT:RR:E:NC:N1:106

Mr. Joseph Shen
Port Brokers, Inc.
152-60 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a telescoping mast system from Sweden.

Dear Mr. Shen:

In your letter dated October 14, 2008 you requested a tariff classification ruling on behalf of your client, Harris Corporation.

The device is a telescopic mast system, part number 12069-7002-01 Rev.2. The aluminum alloy mast is designed to be used as a device to lift antennas, lighting, and geodetic survey equipment to necessary heights to operate effectively. The mast system is constructed of a series of nested hexagonal tubes and a center cylindrical tube that are spaced by plastic guides. The erection of the mast is accomplished by the use of an included hand cranked winch and wire. The mast is stabilized with stay lines.

The applicable subheading for the telescoping mast system will be 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling,…machinery: other machinery, other. The rate of duty will be free.

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 Mark Palasek at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division