CLA-2-76:OT:RR:NC:N1:117
Mr. Marton Jojarth
818 Seale Avenue
Palo Alto, CA 94303
RE: The tariff classification of structural steel from China
Dear Mr. Jojarth:
In your letter dated October 1, 2017 you requested a tariff classification ruling.
The product you intend to import is described as cold-rolled steel framing for a single family residence or significant portion thereof, consisting of steel wall panels, roof trusses, ceiling joists, floor joists, panels for ceilings and floors, and similar products. The panels and other parts are put together at the jobsite in the U.S. to create the rough framing for a house.
The cold-rolled steel material which you describe as profiles is manufactured in China and then further processed in China. The further processing includes cutting the material or profiles to sizes specified in the architectural drawings and then screwing them together to form the wall and floor panels, floor joists, roof trusses and other parts. You cite the example of a panel consisting of twelve different pieces of steel profiles cut to specific sizes and that several hundred panels, varying in size will be used to construct a single house.
In your letter, you describe a building framework that is constructed, on location, of cold-rolled steel components. You state that you believe the framework is classifiable as a prefabricated building under heading 9406, Harmonized Tariff Schedule of the United States (HTSUS). You argue that it is a substantial part of a building, even though all of the components, such as walls, doors, roof, and floor are not present. While a frame is a significant part of a building, we find that it is not sufficient to constitute a prefabricated building.
Note 4 to Chapter 96, HTSUS, states that “(f)or the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, entered together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.” The framework, even if assembled, does not constitute a “building which (is) finished in the factory”. The framework lacks fundamental elements of a complete building, such as walls, a roof, and a floor. It is not a complete building, nor does it have the essential character of a building. It is merely a component of a building. Thus, classification in heading 9406, HTSUS, is precluded.
The applicable subheading for the steel structural parts of floor joists and roof trusses described above that are not in part of alloy steel will be 7308.90.3000, 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: columns, pillars, posts, beams, girders and similar structural units: not in part of alloy steel. The rate of duty will be free.
The applicable subheading for the steel structural parts of floor joists and roof trusses described above that are at least in part of alloy steel will be 7308.90.6000, 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: columns, pillars, posts, beams, girders and similar structural units: other. The rate of duty will be free.
The applicable subheading for the steel structural parts other than the floor joists and roof trusses described above will be 7308.90.9590, 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: 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 Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
You have also asked if the same classifications would apply if the framing panels were shipped to the U.S. unassembled. You cite as an example that the twelve different pieces of cold-rolled steel profiles may be shipped as twelve different pieces and then screwed together to form one panel on the job site in the U.S.
Your inquiry does not provide enough information for us to give a classification ruling on the unassembled panels. Your request for a classification ruling should include the chemistry of the steel, the dimensions of all pieces, detailed labelled photos of all pieces from different angles, explanation of how the pieces will be assembled and shipping information for the unassembled pieces. We will require information on how the unassembled pieces will be shipped, i.e. will all the parts required for an unassembled panel be shipped together at the same time in the same shipment to the same port? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division