CLA-2-73:RR:NC:1:112 H88502

Ms. Kimberly R. Young
Holland & Knight, LLP
2099 Pennsylvania Avenue
Washington, DC 20006-6801

RE: The tariff classification of steel tower components from Finland

Dear Ms. Young:

In your letter dated January 30, 2002, on behalf of Finnsteel, Inc., you requested a tariff classification ruling.

As indicated by the submitted information, the steel tower components consist of cylindrical shaped flat-rolled welded steel pieces that are designed to form sections of a tower that supports a wind-driven turbine generator. These pieces are bolted together after importation to form the completed tower.

The applicable subheading for the tower components will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of steel structures. The rate of duty will be 1.1 percent ad valorem.

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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division