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NY 868512

November 12, 1991

CLA-2-83:S:N:N1:113 868512


TARIFF NO.: 8302.50.0000

Mr. William J. LeClair
Trans-Border Customs Service
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of deck seat brackets from Canada

Dear Mr. LeClair:

In your letter dated November 1, 1991, on behalf of Better Built Corporation, you requested a tariff classification ruling.

The merchandise is a metal bracket of carbon steel. It has been pre-drilled, welded and painted in a shape suitable for holding boards to form a deck seat.

The applicable subheading for the bracket will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for brackets. The rate of duty will be 3.4% ad valorem.

Goods classifiable under subheading 8302.50.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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.


Jean F. Maguire
Area Director

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