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NY J89035

October 23, 2003

CLA-2-73:RR:NC:N1:113 J89035


TARIFF NO.: 7326.90.8560

Mr. Brian Wavra
Johnson Outdoors
4855 Broadmoor SE
Grand Rapids, MI 49512

RE: The tariff classification of a ladder assembly from a country of origin to be determined.

Dear Mr. Wavra:

In your letter dated October 9, 2003, you requested a ruling on tariff classification.

The sample you provided is style LLL-4673, a ladder assembly used on a paddleboat. The assembly is composed almost entirely of stainless steel. It comes with two brackets, two fasteners with hinge tubes, fittings, a U-shaped ladder tube and a plastic foam pad. The ladder secures under the boat when not in use.

The applicable subheading for this product will be 7326.90.8560, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, ladders. The general rate of duty will be 2.9 percent ad valorem.

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

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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