The tariff classification of steel tubing from China

N314356 September 23, 2020 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Ms. Qianliang Qiu Calimet Co., Inc. 9949 Hayward Way South El Monte, California 91733 RE: The tariff classification of steel tubing from China Dear Ms. Qiu: In your letter dated September 1, 2020, you requested a tariff classification ruling. The product to be imported is described as pressed tubing used to make customized iron fences, iron doors and iron gates. According to your submission, these square welded tube sections are made from 1006 and Grade 1008 carbon steel and have an outside diameter of ? inch and a wall thickness of 1.29 mm. The tubing will be imported in lengths of 48, 72 and 95 inches and may or may not be galvanized. You indicate that the tubing, which is decorative in design, is pressed on one end to resemble a spear and contains two drilled holes to attach/bolt to various sized square tubes that comprise the finished fences, doors or gates. The applicable subheading for the steel tubing, whether or not galvanized, will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which 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