The tariff classification of hollow steel tie assemblies from Canada
Issued June 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7302.90.1000
Headings: 7302
Product description
The item to be imported is a hollow steel tie assembly that consists of a hollow steel tie incorporating operating and switch rods within the recess of the tie. These assemblies are typically shipped as a group of 2, 3 or 4 steel crossing ties with plates affixed. The assembly replaces several conventional components in function including a number of traditional wooden or concrete sleepers, switch plates, switch clips, switch rods and operating rods.
CBP rationale
The applicable subheading for the hollow steel tie assembly will be 7302.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for railway or tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossing frogs, point rods, and other crossing pieces, sleepers (cross-ties), rail clips, bedplates, ties and other material specialized for jointing or fixing rails: other, sleepers (cross-ties).
Full text
NY L85063 June 14, 2005 CLA-2-73:RR:NC:N1:117 L85063 CATEGORY: Classification TARIFF NO.: 7302.90.1000 Ms. April J. Collier Pacific Customs Brokers, Inc P.O. Box 4505 Blaine, WA 98231-4505 RE: The tariff classification of hollow steel tie assemblies from Canada Dear Ms. Collier: In your letter dated May 13, 2005 on behalf of your client, VAE Nortrak, Ltd., you requested a tariff classification ruling. The item to be imported is a hollow steel tie assembly that consists of a hollow steel tie incorporating operating and switch rods within the recess of the tie. These assemblies are typically shipped as a group of 2, 3 or 4 steel crossing ties with plates affixed. The assembly replaces several conventional components in function including a number of traditional wooden or concrete sleepers, switch plates, switch clips, switch rods and operating rods. The applicable subheading for the hollow steel tie assembly will be 7302.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for railway or tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossing frogs, point rods, and other crossing pieces, sleepers (cross-ties), rail clips, bedplates, ties and other material specialized for jointing or fixing rails: other, sleepers (cross-ties). The rate of duty will be free. In your letter you suggest heading 7302.30 as the appropriate classification for this product. However, we note that this product functions not only as a switch rod but also as a cross-tie. It is not merely a switch rod. 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 Gloria Stingone at 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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