CLA-2-72:OT:RR:NC:1:117
Mr. Ulises Gomez
Analysis & Operation Services
608 North G. Street
Imperial, CA 92251
RE: The tariff classification of H-beams from China.
Dear Mr. Gomez:
In your letter dated January 26, 2014 you requested a tariff classification ruling.
The products you plan to import are H-beams also referred to as wide flange beams. These hot-rolled, galvanized carbon steel beams are imported in 13 foot lengths and measure approximately 6 inches in height with 8 holes drilled on one end. You state that the beams weigh not more than 11.3 kg per 30.5 cm and have a web depth measuring 102 mm to 356 mm. They will be used as the support structure for solar racking systems.
You suggest classification of the H-beams in subheading 7216.33, Harmonized Tariff Schedule of the United States (HTSUS), which provides for angles, shapes and sections of iron or nonalloy steel, U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more, H sections. However, in addition to being hot-rolled, the subject beams are also galvanized (further worked). Since the beams have been further worked, they are precluded from classification in subheading 7216.33, HTSUS.
In the alternative, you propose classification of the H-beams in subheading 7308.90, 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 windows 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.
Although the H-beams will ultimately be used as a structural support for the solar racking system, at the time of importation they are not identifiable as “prepared for use in structures”. The beams have been galvanized and drilled which are allowable processes for angles, shapes and sections of heading 7216, HTSUS. Angles, shapes and sections that have plates, stiffeners, or other structural elements bolted or welded onto them are prepared for use in structures and are classifiable in heading 7308, HTSUS. The subject H-beams are not so processed and therefore are not provided for in heading 7308, HTSUS.
The applicable subheading for the H-beams will be 7216.99.0010, HTSUS, which provides for angles, shapes and sections of iron or nonalloy steel, other, other, drilled, notched, punched or cambered. 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division