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NY M80671




March 15, 2006

CLA-2-M80671:RR:NC:N1:117

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.9590; 9817.00.5000

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of steel crossarms from China.

Dear Ms. Bauman:

In your letter dated February 28, 2006, on behalf of your client, Quiedan Company, you requested a tariff classification ruling.

The items to be imported are steel crossarms. The two types of crossarms, identified as the Terminator Crossarm and the Stake Grabber Crossarm, are components of a vineyard trellis systems. They range in size from 8 inches to 48 inches. The crossarms connect to a grape stake and help support the growing grapevines and also hold the connecting wires securely in place on the trellis system. You state in your letter that after the steel is cut to size, a punch press will cut holes, ovals and slots for the grapevine wires and fasteners. The same press rolls the edges of the Stake Grabber Crossarm to form the profile shape. An adapter plate is also welded to the Stake Grabber Crossarm.

The applicable subheading for the crossarms will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and window and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The rate of duty will be free.

Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 - 10.139 of the Customs Regulations. The use of steel crossarms for trellis systems is a horticultural pursuit. In this instance, classification in the alternative, subject to certification, will be subheading 9817.00.5000, HTS. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,

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