N100262 N1 Ruling Active

The tariff classification of "loops" from China.

Issued April 27, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7308.90.9590

Headings: 7308

Product description

The products to be imported are described as “loops”. These galvanized steel tubes have been bent to a modified U-shape and have 2 bolt holes drilled on one end. They will be incorporated into a free stall loop system used in the dairy industry.

CBP rationale

The applicable subheading for the “loops” will be 7308.90.9590, 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, other, other, other, other.

Full text

N100262 April 27, 2010 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Don Hou DDI Inc. 1851 Central PL S. #120 Kent, Washington 98030 RE: The tariff classification of “loops” from China. Dear Mr. Hou: In your letter dated April 5, 2010 you requested a tariff classification ruling. The products to be imported are described as “loops”. These galvanized steel tubes have been bent to a modified U-shape and have 2 bolt holes drilled on one end. They will be incorporated into a free stall loop system used in the dairy industry. The applicable subheading for the “loops” will be 7308.90.9590, 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, other, other, other, other. The rate of duty will be free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. You inquire as to the applicability of subheading 9817.00.5000, HTSUS, the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. Since the “loop” is merely a component part and not the dairy structure itself, it is excluded from consideration under 9817.00.5000, HTSUS, which provides for completed machinery or equipment for agricultural use. It is also excluded from subheading 9817.00.6000, HTSUS, which provides for parts of agricultural machinery, as the article for which this is a part is not classifiable in heading 8432, 8433, 8434, or 8436 of the HTSUS as required by the provision. In addition to classification, you have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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