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NY 893986




January 1, 1994

CLA-2-:S:N:N1:112-893986

CATEGORY: CLASSIFICATION

TARIFF NO.: 7610.90.0080

Mr. Dan Voller
32126 20th Lane SW/#114
Federal Way, WA 98023

RE: The tariff classification of collapsible aluminum stairs from Austria.

Dear Mr. Voller:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

The collapsible aluminum stairs are comprised of flat steps uniformly spaced along the entire length of the stairway. These stairs are intended for permanent installation in the home and will be custom built to the builder's specifications. One use of the collapsable type of stairway has been to gain access to the attic in residential homes, and they may be collapsed when not in use.

The applicable subheading for the collapsible aluminum stairs will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum plates, rods, profiles, tubes and the like prepared for use in structures Other... Other: Other... . The rate of duty will be 5.7 percent 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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