CLA-2-72:OT:RR:NC:N5:117
Pam J. Joyce
DSV Air & Sea, Inc.
2815 Coliseum Centre Drive
Charlotte, North Carolina 28217
RE: The tariff classification of an alloy steel post from Germany
Dear Ms. Joyce:
In your letter dated October 17, 2024, you requested a tariff classification ruling on behalf of your client, Sunstall Inc.
The product under consideration is a Post-C profile made of S350GD alloy steel. The profile is hot-dipped galvanized with Magnelis®. It is then cold-rolled into an angle i.e., C-profile, and hole punched. The post measures 110” x 80” x 3” and will be used in a solar racking system.
You suggested that the Post-C profile could be classified under either subheading 8302.41, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in pertinent part, Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like … and parts thereof, Suitable for buildings; or under 8302.42, HTSUS, which provides for, in pertinent part, Base metal mountings, fittings and similar articles, and parts thereof, Other, suitable for furniture. This office disagrees.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While neither legally binding nor dispositive of classification issues, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. The Post-C profile will be used in a solar racking system. Solar racking systems are not buildings or furniture and are not akin to the exemplars found in the ENs for heading 8302. Accordingly, the Post-C profile is not classifiable in subheading 8302.41, HTSUS or 8302.42, HTSUS or elsewhere in heading 8302.
In addition, this office disagrees with your proposed classification in subheading 7216.61, HTSUS, which provides for Angles, shapes and sections of iron or nonalloy steel … not further worked than cold-formed or cold-finished: Obtained from flat-rolled products. The Post-C profile is made of alloy steel and is therefore classified in heading 7228, HTSUS.
The applicable subheading for the Post-C profile will be 7228.70.6000, HTSUS, which provides for Other bars and rods of other alloy steel: angles, shapes and sections, … Angles, shapes and sections: Other. 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 7228.70.6000, 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.
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