10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of medium duty barrier guardrails from China
Issued December 23, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N135692 (December 23, 2010)
Tariff classification
HTS codes: 7308.90.9590
Headings: 7308
Product description
The product you intend to import is described as medium duty barrier guardrails. The product includes 2 inch x 4 inch x 1/8 inch rectangular tubing with two holes drilled at one end; 3 inch x 3 inch x 1/8 inch square tubing; 8 inch x 8 inch x 3/8 inch flat steel base plate with four holes drilled, one at each corner, to affix the plate to the concrete floor; a three sided rail connector with two holes drilled in the sides; and a 3 inch x 3 inch plastic cap for the square tubing. The rectangular tubing will be used as railings and the square tubing will be used as posts When assembled, illustrations and directions show that the guardrails will stand 42 inches in height and each section will be anywhere from 4 feet to 10 feet in length and resembles a fence. It will be fastened to the ground through the base plate. The purpose of the guardrails is to provide protection for workers and equipment.
CBP rationale
The applicable subheading for the medium duty barrier guardrails 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
N135692 December 23, 2010 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Johnny Mucciarone Customs Compliance Consultant Trade Aid Consultants, Inc. 10636 Cote de Liesse Montreal, Quebec, Canada HST 1A5 RE: The tariff classification of medium duty barrier guardrails from China Dear Mr. Mucciarone: In your letter dated November 30, 2010 you requested a tariff classification ruling on behalf of your client, Cogan USA. The product you intend to import is described as medium duty barrier guardrails. The product includes 2 inch x 4 inch x 1/8 inch rectangular tubing with two holes drilled at one end; 3 inch x 3 inch x 1/8 inch square tubing; 8 inch x 8 inch x 3/8 inch flat steel base plate with four holes drilled, one at each corner, to affix the plate to the concrete floor; a three sided rail connector with two holes drilled in the sides; and a 3 inch x 3 inch plastic cap for the square tubing. The rectangular tubing will be used as railings and the square tubing will be used as posts When assembled, illustrations and directions show that the guardrails will stand 42 inches in height and each section will be anywhere from 4 feet to 10 feet in length and resembles a fence. It will be fastened to the ground through the base plate. The purpose of the guardrails is to provide protection for workers and equipment. The applicable subheading for the medium duty barrier guardrails 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 of duty. 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/. 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
More rulings on the same tariff codes
The tariff classification and county of origin of structural steel framing from Armenia
The tariff classification of prefabricated modules from Thailand
The tariff classification of a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit from Canada.
The tariff classification of steel panels from Germany
The tariff classification of a cleanroom panel from China
The tariff classification of driveway gates from China
The tariff classification of steel balusters and panels from Georgia
The tariff classification of steel structures from Mexico
The tariff classification of an outdoor grandstand and stage from Italy
The tariff classification of a horticultural protection system from Germany
Follow N135692
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.