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August 6, 1999

CLA-2-73:RR:NC:1:117 E84538

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.85

Mr. Thomas Turner
ZEUNA STARKER USA, INC.
P.O. Box 1839
Spartanburg, South Carolina 29304-1839

RE: The tariff classification of steel muffler wrap material from Germany.

Dear Mr. Turner:

In your letter dated May 14, 1999, you requested a tariff classification ruling. A representative sample of the product to be imported was submitted with your request.

The product to be imported, which you describe as a muffler wrap, consists of two flat sheets of stainless steel. One sheet sits directly on top of the other and the two sheets are spot welded together at two points on opposite sides along the length. The representative sample measures approximately 32 inches in length and 11 ¾ inches in width, although sizes will vary. Both sheets are notched on all four corners. One sheet has four holes punched at one end; two of the holes are 7 inches from the end and two are 9 ¾ inches from the end. The holes are 3 ¼ inches from the sides. After importation, this product will be formed on a mandrel and the ends will be cinched to create a “can-like” tube used in the production of mufflers for exhaust systems.

The applicable subheading for the steel muffler wrap material will be 7326.90.85, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.

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 Paula Ilardi at 212-637-7016.

Sincerely,

Robert B. Swierupski
Director,

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