CLA-2-73:OT:RR:NC:N1:116
Mr. Scott Cassell
JAS Forwarding USA, Inc.
6165 Barfield Road
Atlanta, Georgia 30328
RE: The tariff classification of structural beams from Spain or China.
Dear Mr. Cassell:
In your letter dated August 7, 2020, you requested a tariff classification ruling on behalf of your client, Nclave.
The products under consideration are described as structural square section beams for use in Nclave SP240 and SP1000 solar tracker systems and are identified as follows: Item 1, Structural square section beam 80-100 x 80 mm galvanized (SP1000); Item 2, Structural square section beam 100 - 120 mm galvanized (SP1000); Item 3, Structural square section beam 80 mm galvanized (SP240) and Item 4, Structural square section beam 100 - 120 mm galvanized (SP240). You state that these welded, cold-formed, galvanized steel structural square beams have a wall thickness of 4 or 5 mm and are used to transfer torsion, horizontal loads, and vertical loads from the tracker and solar panels to the pillars of ground mounted solar panels. As imported, the beams are finished products. Based on the percentages that were provided for certain elements in the chemical composition, specifically manganese with a 1.7 percent maximum, chromium with a 0.3 percent maximum, nickel with a 0.3 percent maximum and copper with a 0.55 percent maximum, the subject merchandise can be classified as either a nonalloy or an other alloy steel.
According to your submission, the Item 1, SP1000 beams are square (80 x 80 mm) or rectangular (80 x 100 mm) in shape. You indicate that the Item 1 and Item 3 beams will always include pre-drilled holes to accommodate the brackets for the solar array while the Item 2 and Item 4 beams may or may not be drilled. In addition, you state that the drilled beams are usually drilled on one end with 2 - 5 holes per side while some beams are drilled on both ends and along their entire length; however, the total number of holes depends on each specific project design.
In your request you cite New York Ruling N309327, dated February 19, 2020, and suggest that the four types of structural steel beams are properly classified in subheading 8479.89.9499, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and mechanical appliances: other: other: other. This office disagrees that the subject merchandise is the same as the motorized solar tracker described in N309327. The four types of structural steel beams are more specifically provided for elsewhere in the tariff schedule. Based on the information provided, we find that the structural beams with no holes are tubular products of heading 7306, HTSUS, while the beams imported with pre-drilled holes are parts of structures of heading 7308, HTSUS.
The applicable subheading for the square and rectangular beams that have not been drilled and contain less than 1.65 percent manganese, less than 0.3 percent chromium, less than 0.3 percent nickel and less than 0.4 percent copper will be 7306.61.1000, HTSUS, which provides for other tubes, pipes and hollow profile (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of 4 mm or more: of iron or nonalloy steel. The rate of duty will be free.
The applicable subheading for the square and rectangular beams that have not been drilled and contain 1.65 percent or more of manganese and/or 0.3 percent chromium and/or 0.3 percent nickel and/or 0.4 percent or more of copper will be 7306.61.3000, HTSUS, which provides for other tubes, pipes and hollow profile (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of 4 mm or more: of alloy steel. The rate of duty will be free.
The applicable subheading for the square and rectangular beams that are pre-drilled and contain less than 1.65 percent manganese, less than 0.3 percent chromium, less than 0.3 percent nickel and less than 0.4 percent copper 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 square and rectangular beams that are pre-drilled and contain 1.65 percent or more of manganese and/or 0.3 percent chromium and/or 0.3 percent nickel and/or 0.4 percent or more of copper will be 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.
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 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 7306.61.1000 and 7306.61.3000, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7308.90.3000 and 7308.90.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheadings 7308.90.3000 and 7308.90.6000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7306.61.1000 and 7306.61.3000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 7306.61.1000 and 7306.61.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division