NY 898934

June 22, 1994

CLA-2-73:S:N:N1:112 898934

CATEGORY: Classification

TARIFF NO.: 7308.90.9090

Mr. Gurhan Demirkan
The Edge U.S.A. International
4333 Charles Crossing Drive
White Plains, MD 20695

RE: The tariff classification of panels from Turkey

Dear Mr. Demirkan:

In your letter dated June 2, 1994, you requested a tariff
classification ruling.

The panels are comprised of an inner and outer skin made of
galvanized steel totally encasing 1 3/16 inch thick polyurethane
insulation. The dimensions of the panels will vary according to
the marketing requirements. In some instances the outer skins
may be of stainless steel, the insulation of rock wool, and the
panels may be painted.

The applicable subheading for the panels will be
7308.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for plates, rods, angles, shapes, sections,
tubes and the like, prepared for use in structures, of iron or
steel. The rate of duty will be 5.7 percent ad valorem.

Articles classifiable under subheading 7308.90.9090, 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,
New York Seaport