NY 891269 - The tariff classification of a manhole step from Turkey. - United States International Trade Commision Rulings

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NY 891269

October 15, 1993

CLA-2-73:S:N:N3:115 891269

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.9090

Mr. Chris DeConti
Cosmos North America, Inc.
2500 "Q" Street NW #604
Washington, DC 20007

RE: The tariff classification of a manhole step from Turkey.

Dear Mr. DeConti:

In your letter dated February 23, 1993, and received by this office on October 1, 1993, you requested a tariff classification ruling.

The item is a polyethylene coated steel manhole step, designed to be installed into the concrete wall of a manhole in order to create a ladder-like means of going down into the manhole. The step consists of a 15 mm diameter deformed steel bar, coated with an additional 5 mm of injection-molded polyethylene. By weight, this product is at least 85-90% steel, with the remainder being polyethylene.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel bar imparts the essential character.

The applicable subheading for the steel manhole step 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.

Articles classifiable under subheading 7326.90.9090, HTS, which are products of Turkey, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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