The tariff classification of a tread plate, a toe plate, and a tread plate cover from China

N307607 November 26, 2019 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Mr. Kyle Grant Rexel USA, Inc. dba Gexpro Services 7555 Woodland Drive, Suite A Indianapolis, IN 46278 RE: The tariff classification of a tread plate, a toe plate, and a tread plate cover from China Dear Mr. Grant: In your letter dated November 13, 2019, you requested a binding ruling for classification for three products. Item 1 is described as a tread plate/protection cover installed on the front portion of the generator frame located in the machine head of a wind turbine. Part number 115W7730P001 measures 1070 mm in length and 300 mm in width. Part number 115W7733P001 measures 830 mm in length and 450 mm in width. Both are made of nonalloy steel and meet S235JR, ASTM A36, and Q235B specifications. They provide a walking surface for workers inside the machine head, allowing the technicians to access the machine. They also prevent tools and other items from falling through the flooring, as well as serving as a protective cover for the components beneath the plate. Item 2, part number 444W9099P001, is described as a toe plate for the front generator frame. It is manufactured from nonalloy steel and meets S235JR, ASTM A36, and Q235B specifications. The toe plate measures 840 mm in length and has three pre-drilled holes spaced to exact tolerances needed to mate with the generator frame. It is a kick plate used to create an edge on the surface of the generator frame. Its purpose is to provide a barrier on the open side of the walkway to prevent technicians from stepping off into the adjacent opening and to prevent tools and parts from spilling over the edge. Item 3, part number 444W9279P001, is described as a diamond tread plate cover installed on the center rear of the generator frame. It is manufactured from nonalloy steel and meets S235JR, ASTM A36, and Q235B specifications. The tread plate cover measures 1150 mm in length and 450 mm in width with five pre-drilled holes spaced to exact tolerances needed to mate with holes in the generator frame. It provides a walking surface for technicians inside the machine head, allowing them to access the machine. In your request you suggest the imported tread plate is classifiable under heading 8503, Harmonized Tariff Schedule of the United States (HTSUS).  We disagree.  In noting that all of these items are structural components that provide either a surface for technicians to stand and/or walk or to prevent technicians from stepping into adjacent openings, they are not an integral component to the bedplate or generator without which the wind generator could not function.  As such, they are not considered a parts of the generator.  The applicable subheading for all three items will be 7308.90.9590, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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