CLA-2-72:OT:RR:NC:N1:117
Scott Cassell
JAS Forwarding USA Inc.
6165 Barfield Road
Atlanta, GA 30328
RE: The tariff classification of steel beams from Spain
Dear Mr. Cassell,
In your letter dated December 12, 2019, on behalf of your client Nclave, you requested a tariff classification ruling.
The two products under consideration, described as key components of the Nclave SP160 Solar Tracker, are identified as Square #150 and H-Shape. Based on the information provided, these pieces are said to play structural roles within the solar tracking system.
The Square #150 is a structural square beam used to transfer torsion, horizontal loads, and vertical loads from the tracker and photovoltaic modules to the pillars of ground mounted solar panels. The beam is cold-formed and welded from flat rolled S355J2/S350GD Z275 nonalloy coil and will be imported in 150 mm X 150 mm square sections. In its condition as imported, the beam will include 8 pre-drilled holes used to connect the structural beam to the slewing drive of the tracker.
The applicable subheading for the square beam will be 7308.90.3000, 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: not in part of alloy steel. The rate of duty will be free.
The H-Shape is a hot-rolled, H-shaped hot-dipped galvanized beam with 6 drill holes on one end. According to your submission, these steel beams are comprised of S355JR (or equivalent) steel and contain a max. chromium content of 0.3%, a max. nickel content of 0.3% and a max. copper content of 0.55 %. The H-Shape is stated to be a “structural unit receiving self-weight, snow load and wind load from the square section beams and transferring the load to the ground” and will be imported in varying lengths with heights of either 152 mm or 133 mm.
You suggest classification of the H-Shape in subheading 7308.90.3000, HTSUS. Although the H-beams will ultimately be used as a structural support, 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 containing less than 0.3% chromium and less than 0.3% nickel and less than 0.4 % copper 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.
The applicable subheading for the H-beams containing 0.3% or more of chromium and/or 0.3% or more of nickel and/or 0.4 % or more copper will be 7228.70.6000, HTSUS, which provides for Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel: Angles, shapes and sections: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7216.99.0010, 7228.70.6000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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 H-Shape, contact National Import Specialist April Cutuli at [email protected]. If you have any questions regarding the Square #150, contact National Import Specialist Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division