CLA-2-72:OT:RR:NC:N5:117
Benjamin Shanbaum
Rock Trade Law LLC
134 N. LaSalle Street
Chicago, IL 60602
RE: The tariff classification of steel T-sections from Canada, Brazil, and China
Dear Mr. Shanbaum:
In your letter dated December 30, 2024, you requested a tariff classification ruling on behalf of your client, Canadian Rail Guide Corp. dba Monteferro America.
The products under consideration are described as hot-rolled nonalloy steel T-sections, which have been painted and drilled. The T-sections will be imported in various lengths and are made to ISO Standard 7465. They will ultimately be installed as guide rails for elevator lift cars.
In your submission, you suggest that the subject elevator guide rails are classified under subheading 8431.31.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Of passenger or freight elevators other than continuous action, skip hoists or escalators: Other.” We disagree. At the time of importation, the subject articles are more specifically provided for elsewhere in the tariff.
The applicable subheading for the T-sections 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.
Your inquiry does not provide enough information for us to give a classification ruling on the T-sections with fishplates. The merchandise will be addressed in ruling N345169. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 31 (b) to Subchapter III, Chapter 99, HTSUS, effective September 27, 2024, products of China classified under subheading 7216.99.0010, 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., 9903.91.01, in addition to subheading 7216.99.0010, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
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