United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80328 - NY M80377 > NY M80368

Previous Ruling Next Ruling
NY M80368

February 21, 2006

CLA-2-73:RR:NC:N1:113 M80368


TARIFF NO.: 7326.90.8587; 8480.60.0090

Ms. Pilar M. Hernandez
Miami Custom Services, Inc.
8105 N.W. 74th Street
Miami, FL 33166

RE: The tariff classification of racks, pallets and molds from China

Dear Ms. Hernandez:

In your letter dated January 31, 2006, on behalf of L.H.P. Group, Inc., you requested a tariff classification ruling.

The merchandise consists of steel racks, pallets and molds used in the manufacture of concrete blocks. The 3-bay, 7-tier steel racks are preassembled for shipping purposes. The approximate dimensions of each rack are 37 inches by 76 inches. The racks will hold the concrete blocks during the curing process. The plain steel pallets are also used in manufacturing concrete products inside machinery and during handling. They measure 181/2 inches by 37 inches by 3/8 inch.

The applicable subheading for the racks and pallets will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 percent ad valorem.

The last item is steel molds used for fabricating concrete blocks and pavers. Various sizes are available, ranging from 4 inches by 6 inches by 8 inches to 8 inches by 8 inches by ¾ inch.

The applicable subheading for the molds will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics, molds for mineral materials, other types. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Smyth at 646-733-3018.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: