CLA-2-73: OT: RR: NC: 1:117
Mr. Francis Keegan
President
Amco Custom Brokerage Co.
Cargo Building C-4
Philadelphia International Airport
Philadelphia, PA 19153
RE: The tariff classification of stainless steel posts, beams and rungs from China
Dear Mr. Keegan:
In your letter dated July 13, 2009 you requested a tariff classification ruling.
The items you plan to import are stainless steel posts, cross beams and individual rungs for fencing. The posts and cross beams or rails are punched with slots. The individual rungs are crimped to form a point at the top. All parts are stainless steel having a wall thickness of less than 4 mm. Pictures of the prospective items were attached. You indicated in subsequent phone conversations that the method of production is cold rolling and that the products are welded.
The posts and cross beams or rails are both a U channel shape having three sides. The rungs are rectangular in shape having four sides.
The products may be imported either un-assembled, un-punched, and un-crimped or assembled (after being punched and crimped) and ready to install.
You have suggested classification of the unassembled fence posts, beams and rungs in 7306.61.7030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tubes, pipes and hollow profiles of iron or steel: other welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of less than 4 mm: of stainless steel.
The applicable subheading for the unassembled fence rungs will be 7306.61.7030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tubes, pipes and hollow profiles, of iron or steel: other, welded, of noncircular cross section: of square or rectangular cross section, having a wall thickness of less than 4 mm, of stainless steel. The rate of duty will be free.
However, the subject fence posts and beams are not classifiable as suggested in 7306.61.7030, HTSUS. In order to be classifiable as a tube, pipe or hollow profile in heading 7306 the product must satisfy the meaning of tubes, pipes and hollow profiles contained in Section XV Chapter 73, General Notes 1 and 2, of the Harmonized System Explanatory Notes. The definitions in the Explanatory Notes require products to be hollow for classification in heading 7306 HTSUS. The posts and cross beams or rails which have only three sides are not hollow.
The applicable subheading for the unassembled fence posts and rails will be 7222.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of stainless steel; angles, shapes and sections of stainless steel: angles, shapes and sections, other. The rate of duty will be free.
In addition, you propose classification of the fence posts, cross beams and individual rungs that are imported fully assembled into a fence, under subheading 7308.90.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures and parts of structures 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: architectural and ornamental work.
However, we find the fully assembled fence is not of an ornamental nature and is correctly classifiable elsewhere in heading 7308, HTSUS. The applicable subheading for the fence posts, fence rungs and cross beams or rails, imported fully assembled into a fence, will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures and parts of structures 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.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division