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NY N015489

August 15, 2007



TARIFF NO.: 7326.90.8587

Mr. Eugene Coppola
Meta-Lite, Inc.
93 Entin Road
Clifton, NJ 07014

RE: The tariff classification of a stair tread from Lebanon

Dear Mr. Coppola:

In your letter dated August 3, 2007, you requested a tariff classification ruling on a stair tread. A sample and a drawing of the item along with the specifications were submitted with the ruling request.

The merchandise is identified as the Cast Iron Stair Tread – Type “1”. The tread features a cast iron abrasive finish and a 1” by 1” nose. The abrasive material is composed of aluminum oxide and is integrally cast into the walking surface to a depth of 1/32”. You state in your letter that the tread will be furnished with pre-drilled and countersunk holes. The cast iron has a shot-blasted finish, and the tread and nosing are painted with one coat of black paint.

Your sample is being returned as requested.

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

Articles classifiable under subheading 7326.90.8587, HTSUS, which are products of Lebanon are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 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 Ann Taub at 646-733-3018.


Robert B. Swierupski

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