N226477 N2 Ruling Active

The tariff classification of a shipping skid from China

Issued August 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

The item concerned is a shipping skid (Part #1001048). You indicate in your letter that the item is comprised of steel and has various weldments for attaching the wind turbine components to the skids. The shipping skid is used to protect and transport various components of a wind turbine.

CBP rationale

The applicable subheading for the shipping skid will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

N226477 August 7, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of a shipping skid from China Dear Mr. Kavanaugh: In your letter dated July 16, 2012, you requested a tariff classification ruling on behalf of Northern Power Systems. The item concerned is a shipping skid (Part #1001048). You indicate in your letter that the item is comprised of steel and has various weldments for attaching the wind turbine components to the skids. The shipping skid is used to protect and transport various components of a wind turbine. The applicable subheading for the shipping skid will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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