The tariff classification of two spiral staircases from China

N302776 March 19, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Mr. John M. Caldwell Caldwell Builders 714 Salt Creek Lane Georgetown, TX 78633 RE: The tariff classification of two spiral staircases from China Dear Mr. Caldwell: In your letter dated January 2, 2019, you requested a tariff classification ruling. The products under consideration are identified as two identical spiral staircases constructed of stainless steel and glass. Each staircase has approximately 100 meters of continuous stainless steel handrail. The self-supporting glass panels are 12 mm thick. You indicate that the staircases will be used in your son’s home. The applicable subheading for the staircases 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 at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. In your request, you also seek the classification of a wheelchair lift; however, your inquiry does not provide enough information for us to give a classification ruling for this product. Your request for a classification ruling should include the following information. Specify the lift’s model number, name of manufacturer and country of origin. Include an operator’s/installation manual. Submit photographs and/or brochures of the lift. Include a schematic of the lift labelled to identify all the major internal/external components. What specific features/special designs limit the lift’s use to the blind or other physically or mentally handicapped persons?  Can it be used by people who are not handicapped?     Indicate the lift’s specifications – dimensions, material of composition, weight, source of power (e.g., electrically powered). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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