CLA-2-73:OT:RR:NC:N5:116
Ms. Elizabeth R. Bengochea
Overseas Freight Solutions LLC
13250 NW 25th Street
Miami, Florida 33181
RE: The tariff classification of welded tubes from Spain, China, India, Thailand, Vietnam, orTurkey
Dear Ms. Bengochea:
In your letter dated July 26, 2024, you requested a tariff classification ruling on behalf of your client, Gonvarri Solar Steel U.S., Inc.
The products to be imported are identified as structural square section beams. According to your submission, these welded, cold-formed, hot-dipped galvanized, nonalloy steel beams are used to transfer torsion, horizontal loads, and vertical loads from the tracker and solar panels to the pillars of the ground mounted steel structure. The beams measure 120 mm x 120 mm, 130 mm x 130 mm, or 150 mm x 150 mm and have a wall thickness ranging from 2 mm to 5.5 mm. You indicate that the beams will be both drilled and not drilled. The drilled beams contain eight holes on one end that are used to connect the beams to other parts of the solar structure.
You suggest that the square section beams are classified in subheading 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. We disagree. Based on the information provided, the subject beams are specifically provided for elsewhere in the tariff, and therefore are precluded from classification in heading 7308, HTSUS. This office finds that at the time of importation, the beams are merely square tubes which have been drilled or not drilled
The applicable subheading for the square tubes, whether or not drilled, with a wall thickness of 4 mm or more will be 7306.61.1000, HTSUS, which provides for other tubes, pipes and hollow profiles (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 tubes, whether or not drilled, with a wall thickness less than 4 mm will be 7306.61.5000, HTSUS, which provides for other tubes, pipes and hollow profiles (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 less than 4 mm: of iron or nonalloy steel. The rate of duty will be free.
Please be advised that the square tubes, depending on the country of origin, may be subject to antidumping duties and/or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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 7306.61.5000, 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 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7306.61.1000 and 7306.61.5000, 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 7306.61.5000, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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