CLA-2-72:OT:RR:NC:N1:117
Ressie Thompson
Trade Compliance Specialist
Marubeni Itochu Steel America Inc.
111 West Ocean Blvd.
Long Beach, CA 90802
RE: The tariff classification of steel beams from Indonesia, China, South Korea, and India
Dear Ms. Thompson:
In your letter dated June 23, 2023, you requested a tariff classification ruling.
The products under consideration are described as hot-rolled carbon steel wide flange beams. The beams are either black or galvanized and have holes or slots drilled at each end. The beams will be imported in various lengths and are made to ASTM Standard A36/A572/A992. They will ultimately be installed at a solar farm project site.
You suggest classification of the beams 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. This office disagrees.
Although the 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 beams are not so processed and therefore are not provided for in heading 7308, HTSUS. (See Headquarters Ruling HQ 965792, dated March 31, 2010).
The applicable subheading for the wide flange beams 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.
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 subheading 7216.99.0010, 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 subheadings listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7216.99.0010, 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 subheading 7216.99.0010, HTSUS, listed above.
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.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division