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NY K81552

December 11, 2003

CLA-2-73:RR:NC:N1:113 K81552


TARIFF NO.: 7326.90.8587

Mr. Robert Gardenier
M.E. Dey & Co.
5007 South Howell Avenue qpo370080
Milwaukee, WI 53237

RE: The tariff classification of a guardrail from China.

Dear Mr. Gardenier:

In your letter dated November 24, 2003, you requested a ruling on tariff classification.

The merchandise is a class of products used to protect areas of warehouses from damage by forklift equipment. The items may be referred to as guardrails. The parts consist of a double guardrail, a post protector, a bollard, a lift-out guardrail and a track guard. The items may be found, for example, at the end of storage racks as a barrier to forklift trucks. In your letter, you suggest that the items be classified in heading 7308, HTS. This heading is not applicable as the merchandise is not considered “structural” in nature as described in the Explanatory Notes to the HTS.

The applicable subheading for this product will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. 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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