CLA-2-73:OT:RR:NC:N1:113
Mr. Gautam Kedia
National Casting Corporation
3013 Douglas Blvd, Suite 240
Roseville, CA 95661
RE: The tariff classification of steel covers from India
Dear Mr. Kedia:
In your ruling request dated March 23, 2021, you requested a tariff classification on steel covers. Product information and manufacturer's literature with pictures of the products were submitted for our review.
The articles under consideration are identified as Fabricated Steel Covers used in underground utility boxes made of concrete, polymer, or other materials. Each subject cover is fabricated from mild steel plate that ranges in thickness from ¼ inch to ½ inch. You stated that “The primary application of this product is to serve as a cover over concrete, steel and polymer enclosure boxes used in the underground utility industry for Electric, Telephone, Street Lighting, Water Utility, and other similar applications. The enclosure is often referred to as an underground pull box, handhole, access box, underground utility box, junction box, underground enclosure, or splice box. These are used throughout the United States.” The covers are available in various sizes and shapes depending upon the box used and local specifications. The covers can be rectangular or oval in shape to match the shape of the opening of the box.
The manufacturing operations performed in India include cutting large steel sheets into the required size, cutting holes for bolting and/or pick slots for lifting the cover, welding steel attachments including washers, bars, angles, channels and other parts to the underside of the cover, and bead welding steel letters on top of the cover to designate the purpose of the box. The final process conducted on the cover in India is coating by painting with black paint or hot dipped galvanizing.
The applicable subheading for the Fabricated Steel Covers will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division