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N303998 N3 Ruling Active

The tariff classification of steel wall pans from Mexico

Issued May 24, 2019 by U.S. Customs and Border Protection.

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N3 N303998 (May 24, 2019)

Tariff classification

HTS codes: 8479.90.9496

Headings: 8479

Product description

The corrugated steel pans are said to be designed for use as walls, floors and roofs of passenger boarding bridges. Corrugated troughs or “pans” are formed from sheet steel through the use of a hydraulic “Pan Brake” press. In addition, the floor pans feature two sets of holes. The “vent” or “weep” holes are for ventilation, i.e., these holes allow moisture to escape from the floor preventing oxidation or rot. The “assembly” holes are for assembling the drip rail to the floor framework of the passenger boarding bridge.

CBP rationale

The applicable subheading for the steel wall pans will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”.

Full text

N303998 May 24, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Mr. Lance L. Laird CML Trade 409 S. Elm Street Palatine, IL 60067 RE: The tariff classification of steel wall pans from Mexico Dear Mr.Laird: In your letter dated April 17, 2019 on behalf of JBT Corporation, you requested a tariff classification ruling. The corrugated steel pans are said to be designed for use as walls, floors and roofs of passenger boarding bridges. Corrugated troughs or “pans” are formed from sheet steel through the use of a hydraulic “Pan Brake” press. In addition, the floor pans feature two sets of holes. The “vent” or “weep” holes are for ventilation, i.e., these holes allow moisture to escape from the floor preventing oxidation or rot. The “assembly” holes are for assembling the drip rail to the floor framework of the passenger boarding bridge. The applicable subheading for the steel wall pans will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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