The tariff classification of used rails from various countries

N302442 February 14, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7302.10.5040; 9903.80.01 Mr. Carl R. Soller Soller Law Intl., LLC 2016 Linden Blvd., Suite 18 Elmont, NY 11003 RE: The tariff classification of used rails from various countries Dear Mr. Soller: In your letter dated December 20, 2018, you requested a tariff classification ruling on behalf of your client, Jersey Shore Steel Company. The products to be imported are described as used rails. Based on the chemistry provided, the rails are made of alloy steel. You indicate that the rails have not been further worked and will be used for rerolling after importation. The applicable subheading for the used rails will be 7302.10.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails: rails: of alloy steel, used, railway rails for rerolling. 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 the World Wide Web at https://hts.usitc.gov/current. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7302.10.5040, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings. 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division