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NY L80617

November 23, 2004

CLA-2-87:RR:NC:1:117 L80617


TARIFF NO.: 8716.90.5060

Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004

RE: The tariff classification of steel garden cart components from China.

Dear Mr. Peterson:

In your letter dated October 18, 2004 on behalf of Vertex International, you requested a tariff classification ruling. Samples and drawings of the products to be imported were submitted with your request.

The products to be imported are certain steel tubular components to be used in the assembly of garden carts. The coated steel tubular components are cut-to-length drilled tubes and bent tubes. The cut-to-length tubes are used for vertical supports for the carts. A submitted sample of the cut-to-length tube measures 24 inches in length and has two holes drilled/punched approximately ¾ inch from one end and four holes drilled/punched on the other end, two holes approximately 3 ¼ inches from the end and two holes approximately 5 ½ inches from the end. The bent tubes are bent into the shape of a handle and will be the handle of the cart. You express the opinion that these tubes are classifiable as pipes and tubes of iron or steel under HTS heading 7306 because they are suitable for a variety of uses. However, you are unable to demonstrate what other uses these tubes may have.

Although the pipes and tubes of heading 7306 may be subjected to certain processing operations, the Explanatory Notes to heading 7306 state that this heading excludes pipes and tubes made up into specific identifiable articles. The subject cut-to-length tubes appear to be drilled/punched in such a way as to be unique to the particular purpose for which they will be used—as vertical supports for garden carts. In their imported condition, they are ready for assembly into the carts. The bent tubes are in the shape of handles and are also identifiable as specific articles. Both tubular components are recognizable as parts.

The applicable subheading for the steel tubular vertical supports and handles will be 8716.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other; other. The rate of duty will be 3.1 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 Paula Ilardi at 646-733-3020 (heading 7306) or National Import Specialist Robert DeSoucey at 646-733-3008 (heading 8716).


Robert B. Swierupski

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