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NY K81499




December 11, 2003

CLA-2-83:RR:NC:N1:113 K81499

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.42.3065

Mr. James H. Vogland
Parkland Designs, Inc.
P.O. Box 1136
58523 Old Portland Road
St. Helens, OR 97051

RE: The tariff classification of a corner guard from China.

Dear Mr. Vogland:

In your letter dated November 20, 2003, you requested a ruling on tariff classification.

The sample you provided is a stainless steel corner guard. The corner guard is installed on the bottom corners of a mattress foundation to protect it from damage.

The applicable subheading for this product will be 8302.42.3065, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9 percent ad valorem.

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

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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