CLA-2-73:RR:NC:N1:113
Mr. Samuel H. Lee
Banseok USA, Inc.
1860 Wilma Rudolph Blvd, Suite 101
Clarksville, TN 37040
RE: The tariff classification of steel pallets from Europe or Korea
Dear Mr. Lee:
In your letter dated March 19, 2015, you requested a tariff classification ruling. Drawings and photographs of the steel pallets under consideration were submitted for our review.
The subject merchandise consists of steel pallets that will be used to store or carry machinery equipment in the manufacture of tires. You indicated in your letter that you are requesting the classification for three different types of steel pallets that vary in size and shape. The pallets are identified as Warehouse Pallets, Mixer Sheet Pallets and Mold Pallets. You stated in your letter that “They all use sheet metal as the top and bottom platform. They will have either square pipe or round pipe in the middle that will be welded together with the top and bottom to create the pallet.” The pallets in question will be made in a country in Europe or in Korea.
The applicable subheading for the steel Warehouse Pallets, Mixer Sheet Pallets and Mold Pallets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles or iron or steel, other, other, other, other. The rate of duty will be 2.9 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division