CBP Ruling N270647 — The tariff classification of steel structural parts from Spain

Tariff classification

Headings: 7308

Product description

The products which you intend to import are described as ASTM A-36 non-alloy steel beams of various types and sizes. The beams are intended for use in structural units after importation. The structural units are used to support machinery and to provide workers access to the machines. The beams have been fabricated with weldments attached. The beams have also been sawn, drilled and painted and are ready for assembly.

CBP rationale

The applicable subheading for the non-alloy fabricated beams will be 7308.90.6000, 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: Columns, pillars, posts, beams, girders and similar structural units: other.

Full text

N270647 December 11, 2015 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.6000 Mr. Eric Hansel Import Compliance Manager CH Powell Company 478 Wando Park Blvd. Mt. Pleasant SC 29464 RE: The tariff classification of steel structural parts from Spain Dear Mr. Hansel: In your letter dated November 10, 2015 you requested a tariff classification ruling on behalf of your client, Prodesa North America Corporation. The products which you intend to import are described as ASTM A-36 non-alloy steel beams of various types and sizes. The beams are intended for use in structural units after importation. The structural units are used to support machinery and to provide workers access to the machines. The beams have been fabricated with weldments attached. The beams have also been sawn, drilled and painted and are ready for assembly. The applicable subheading for the non-alloy fabricated beams will be 7308.90.6000, 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: Columns, pillars, posts, beams, girders and similar structural units: 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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