The tariff classification of a tread plate, a filler plate, and a bracket from China

N307610 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 filler plate, and a bracket 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 that is installed in three locations inside the hub of a wind turbine. Part number 444W0503P001 measures 390 mm in length and 235 mm in width. While this part may be made from either steel or aluminum, you are requesting a classification on the part manufactured from steel and not on the part manufactured from aluminum. The tread plate is manufactured from nonalloy steel and meets S235JR, ASTM A36, and Q235B specifications. It has four pre-drilled holes spaced to exact tolerances needed to mate with holes in the support bracket locations. It is designed to provide a surface on which technicians may stand inside the hub when servicing the wind turbine. Item 2, part number 444W8867P001, is described as a filler plate designed to be installed on the front side of the bedplate in a wind turbine nacelle. It fills a gap between the bedplate and the access hatch frame to prevent tools and debris from falling over the edge as well as creating a lip for technicians to have sure footing. It is manufactured from nonalloy steel, meets ASTM A36 specifications, and is hot-dipped zinc coated per ASTM A123. The filler plate measures 1416 mm in length. One side is semi-circular and the other is rectangular with five pre-drilled holes roughly 240 mm apart. The holes are spaced to mate with a complimentary bracket that mates the plate and bedplate together. Item 3, part number 444W9225, is described as a bracket used to hold/steady/brace the catwalk on which the technicians work. It is manufactured from nonalloy B50 grade steel and is hot dipped zinc coated per ASTM A123. The bracket measures 1430 mm in length with numerous pre-drilled holes spaced to exact tolerances needed to mate with holes in the bedplate. You have suggested classification in 7326.90.86, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The treadplates under consideration would be excluded from classification under heading 7326, HTSUS, which provides for other articles or iron or steel because the treadplates are more specifically provided for in another heading of the tariff. As all three of these items perform structural functions, 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