CLA-2-72:OT:RR:NC:N1:117
Jonatan Hernandez
Rollformers of Steel Specialists
Spectrum 312
Apodaca, Mexico 66603
RE: The tariff classification of nonalloy steel angles from Mexico
Dear Mr. Hernandez:
In your letter dated September 3, 2024, you requested a tariff classification ruling.
The products under consideration are identified as roof bows. According to your submission, the roof bows are used to support the aluminum roof of trailers or truck bodies, maintain the structural alignment of the trailer by connecting the side walls, and keep a consistent distance throughout the trailer. These U-shaped angles are produced from master coils of hot-dipped galvanized, high-strength nonalloy steel and conform to ASTM A653. The coils are slit, roll formed (cold-formed) into the roof bow shape, and then cut to the desired length. Some of the angles may also be drilled with holes on the ends to secure them to the upper side rails of the dry van or truck body.
You suggest classification of the roof bows in either subheading 8716.90, Harmonized Tariff Schedule of the United States (HTSUS), as parts of a trailer, or subheading 7308.90, HTSUS, as part of a structure of iron or steel. We disagree. In the alternative, you propose classification of the roof bows in subheading 7216.61, HTSUS.
According to the description and pictures provided with your request, the roof bows are not yet identifiable as parts of trailers in the condition as imported. As a result, classification of the roof bows in subheading 8716.90, HTSUS, is precluded.
Heading 7308, HTSUS, provides for structures or parts of structures of iron or steel. The subject roof bows are used with trailers which are not considered structures for tariff purposes. Therefore, the roof bows are precluded from classification in heading 7308, HTSUS.
Concerning subheading 7216.61, HTSUS, we agree that the roof bows are cold-formed from flat-rolled products. However, after cold-forming some of the roof bows have been drilled (i.e., mechanically worked) while others have not been drilled. This office finds that the roof bows that have been drilled are more specifically provided for elsewhere in heading 7216, HTSUS.
The applicable subheading for the roof bows that are roll formed and not drilled will be 7216.61.0000, HTSUS, which provides for Angles, shapes and sections of iron or nonalloy steel: Angles, shapes and sections, not further worked than cold-formed or cold-finished: Obtained from flat-rolled products. The rate of duty will be free.
The applicable subheading for the roof bows that are roll formed and drilled will be 7216.91.0010, HTSUS, which provides for Angles, shapes and sections of iron or nonalloy steel: Other: Cold-formed or cold-finished from flat-rolled products: Drilled, notched, punched or cambered. The rate of duty will be free.
Please be advised steel and aluminum articles, including derivative articles, that are products of Mexico and entered for consumption on or after July 10, 2024, may be subject to Section 232 duties pursuant to Presidential Proclamations 10782 and 10783. Smelt and cast, and melt and pour, data is required to be reported and accompanied by a mill certificate for steel articles or a certificate of analysis for aluminum articles.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division