CLA-2-73:OT:RR:NC:N1:113
Ms. Misty G. Gibbins Pacific Customs Brokers Inc. 1400 A Street Blaine, Washington 98230
RE: The tariff classification of post base connection systems from Lithuania, Turkey or China
Dear Ms. Gibbins:
In your letter dated September 2, 2022, on behalf of your client Rothoblaas USA Inc., you requested a tariff classification ruling on post base connection systems. Product descriptions, technical data, and photographs were provided for our review.
The five models of post base connection systems under consideration are identified as the Pillar, the R10 - R20 - R30 Adjustable Post Base, the X10 Bending Monument Resistant Post Base, the F70 “T" Shaped Post Base, and the S40 Inclinable Post Base. You stated that “Rothoblaas USA Inc. makes a series of post base connection systems for use in outdoor structures such as pergolas, gazebos, terraces, and fences with the exception of the Pillar System. The Pillar System is different from the rest of the items as it has applications for both indoor and outdoor structures.” Each of the subject systems is used as a connection system that is installed to the base of a post by means of external or internal connection.
The Pillar is a column-to-floor connection system that is made of zinc plated steel. The system is comprised of a 250 mm x 300 mm top plate, a 200 mm diameter disc plate, a 200 mm x 200 mm steel spacer (1 mm or 2 mm), a 200 mm x 200 mm fastening plate, an 80 mm diameter cylinder, a 250 mm x 300 mm bottom plate, a washer, and a distribution plate. The Pillar allows the construction of buildings with a distance between the columns up to 3.5 x 7.0 meters. It is designed for building Cross Laminated Timber (CLT) flat floors located directly on the columns, without the use of lowered beams. It resists compression up to more than 500 tons due to its central core, which prevents the panels from being crushed. The Pillar is also used for joints between CLT panels and concrete or steel columns. The Pillar is designed for use with solid timber, glulam, laminated veneer lumber (LVL), steel and reinforced concrete columns.
The R10 - R20 - R30 Adjustable Post Base is an adjustable connection system that fastens the post base that is concealed on the timber element. It is made of zinc plated steel and can be used with solid timber, glulam, CLT and LVL. You indicated that “a hole is drilled into the center of the base of the post, epoxy adhesive is added to the hole, the threaded center bolt is inserted into the hole and secured in place with four screws, which are inserted through the top plate and screwed into the bottom of the post. The post is then affixed in place using four bolts inserted through the bottom plate securing the post to the foundation.” Once the post base is assembled, the height can be adjusted to correct any unevenness that occurred during the installation.
The X10 Bending Monument Resistant Post Base is a cross shaped post base that is made of galvanized steel. You stated that it is “a totally concealed post base that offers different strength levels according to the fastening configuration used.” The cross shaped post base is used for creating pergolas or gazebos which do not require bracings and are open on all sides. It is affixed by cutting a cross in the bottom of the post, inserting the cross shaped post base, affixing it to the bottom of the post using either epoxy adhesive or screws, and then affixing the base plate to the foundation.
The F70 “T" Shaped Post Base is designed to accommodate columns of all dimensions. You stated that the F70 Post Base “is made of galvanized steel, using an internal knife plate to create a totally concealed joint.” It is used with solid timber, glulam, CLT and LVL. The F70 connection is installed by inserting it into the cavity sawed into the center of the base of the post, and it can then be secured to the base of the post by using self-drilling dowels, smooth dowels or bolts. It is then secured by placing the post and base plate over the four receiver bolts on the foundation and completing the connection with threaded nuts.
The S40 Inclinable Post Base is made of three dimensional perforated galvanized steel plate. It is used as a post base joint for construction of pergolas or fences. The top bracket is assembled to a horizontal bolt, which is affixed to the base plate. The horizontal bolt allows the bracket to be adjusted to the correct angle for bases incorporating an incline.
You suggested classification under 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of structures 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, or 7326.90.8688, HTSUS, which provides for other articles of iron or steel: other: other: other; other; other.
After reviewing the Pillar, it is the opinion of this office that it is not a structure nor part of a structure. It is connecting a column to a floor, which is similar to the functionality of the other four items listed in the submission, except the pillar can be used in indoor or outdoor settings. Also, based on past precedent, this type of item has been classified in 7326, HTSUS.
Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the tariff. Noting that the post base connection systems are not more specifically provided for in heading 7308 or in any other heading of the tariff, the systems under consideration will be classifiable under heading 7326, which provides for other articles of iron or steel.
The applicable subheading for the Pillar, the R10 - R20 - R30 Adjustable Post Base, the X10 Bending Monument Resistant Post Base, the F70 “T" Shaped Post Base, and the S40 Inclinable Post Base will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel: 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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., 9903.88.03, in addition to subheading 7326.90.8688, 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division