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NY N025530




April 18, 2008

CLA-2-90:OT:RR:E:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9024.80.0000

Mr. Steve Brekke
UPS Structural Connectors
14305 Southcross Drive
Suite 200
Burnsville, MN 55306

RE: The tariff classification of a test frame from Canada

Dear Mr. Brekke:

In your letter dated April 1, 2008, you requested a tariff classification ruling. No sample was provided.

From your description and digital photos, the import is many feet in size and has many large beams, columns and rails (mostly of steel), as well as load sensors capable of measuring very large forces and very large hydraulic cylinders.

You indicate that this and similar items are principally used in the US for strength, stiffness, and cycled load testing of wood-framed wall sections, i.e., by applying and measuring the stress needed to bend and ultimately destroy those sections. We assume, due to the destructive nature of the testing, that the items under test are samples.

Your import was previously owned and used by Landmark Truss of British Columbia, Canada, who likewise used it for those purposes.

Wall sections are quite simple items whose characteristics are largely based upon the physical properties of the materials used.

Harmonized System Explanatory Note IV to 90.24 indicates that it applies to strength, hardness, etc, testing of simple objects such as molded test-pieces.

We agree that the applicable subheading for the test frame will be 9024.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials. The general rate of duty will be 1.7 percent ad valorem.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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