CLA-2-73:OT:RR:NC:N1:117
Mr. Daniel Vaugeois Carrefour Quebec International
338 rue William
Drummondville N/A J2C 3C3
Canada
RE: The tariff classification of thermal screw piles from Canada
Dear Mr. Vaugeois:
In your letter dated August 1, 2018, on behalf your client Pieux Vistech Inc., you requested a tariff classification on thermal screw piles. Technical data sheets and illustrations for the subject piles were submitted with your letter for our review.
The articles under consideration are described as thermal screw piles made of galvanized steel. The thermal piles are available in various models that include Postech Pile P178 (1 7/8 inches), Postech Pile P238 (2 3/8 inches), Postech Pile P312 (3 1/2 inches), Postech Pile P4.00 (4 inches) and Postech Pile P412 (4 1/2 inches). You stated that “The support head can be fixed or adjustable and have a flat or u-shaped form depending on the project needs. Piles are insulated by a process of injecting polyurethane foam in the shaft. This system ensures that the inside of the pile is maintained at a temperature that will prevent ice or frost build-up at the base of the pile. A helix blade is welded at the bottom of the pile. It serves as the load bearer and at the same time provides effective resistance to uplift.” The piles are driven into the ground and are anchored into place by the helix blade at the bottom of the shaft. They can be used to support houses, cottages, decks, patios, garden sheds, fences and various structures.
You indicated that the size of the thermal screw pile will be determined by the load that it will support and the type of soil in which it will be installed. The piles are available in two lengths that measure 7 feet and 10 feet. They are available in five diameter sizes that measure 1 7/8 inches, 2 3/8 inches, 3 1/2 inches, 4 inches and 4 1/2 inches. The tubing thickness for the piles will range from 0.145 inches to 0.237 inches. The helix blade diameters will range from 8 inches to 22 inches and the blades will range in thickness from 5/16 inch to 1/2 inch.
You suggested classification of the thermal screw piles in subheading 7308.90.6000, Harmonized Tariff Schedule of the United States (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. However, this office finds that the screw piles are not structures or parts of structures but rather are components used to support structures. As such, they are precluded from classification in heading 7308, HTSUS.
The applicable subheading for the thermal screw piles will be 7326.90.8688, HTSUS, which provides for Other articles of iron or steel: Other…Other. The general rate of duty will be 2.9 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 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