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NY 877328





August 27, 1992

CLA-2-73:S:N:N1:115 877328

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.9090

Mr. Kong Yang Huang
Welling, Inc.
383 South West Avenue
Bradley, Illinois 60915

RE: The tariff classification of a telephone shell and pedestal stand from China.

Dear Mr. Huang:

In your letter dated June 25, 1992, you requested a tariff classification ruling.

The subject article is a two piece free standing public telephone shell and pedestal. Both pieces are made of steel and are designed to be erected in public areas. The sample unit furnished with your inquiry contains a heavy pedestal and a rectangular upright that contains openings for installation of a telephone. There are no electrical parts included with the sample. The telephone is not an enclosed booth and may be referred to as a kiosk.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the telephone shell and pedestal will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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