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N329832 N3 Ruling Active

The tariff classification of fence posts from Vietnam

Issued December 21, 2022 by U.S. Customs and Border Protection.

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N3 N329832 (December 21, 2022)

Tariff classification

HTS codes: 7308.90.9590

Headings: 7308

Product description

The products to be imported are described as swaged end fence posts. The fence posts are of black powder coated, pre-galvanized steel and are swaged at one end. These are available in two different sizes. The first post has a wall thickness of 1.65 mm, an outside diameter of 42.20 mm, and an inside diameter of 40.55 mm. The second has a wall thickness of 1.40 mm, an outside diameter of 35.50 mm, and an inside diameter of 32.10 mm. They are imported in lengths of approximately 3200 mm (10.5 ft), 6400 mm (21 ft), or 6705 mm (22 ft).

CBP rationale

The applicable subheading for the swaged end fence posts, as described above, 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.

Full text

N329832 December 21, 2022 CLA-2-72:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Cherry Mai Import Manager Westco Systems Inc. 2075 Van Ness Ave. San Francisco, CA 94109 RE: The tariff classification of fence posts from Vietnam Dear Ms. Mai: In your letter dated December 12, 2022, you requested a tariff classification ruling. The products to be imported are described as swaged end fence posts. The fence posts are of black powder coated, pre-galvanized steel and are swaged at one end. These are available in two different sizes. The first post has a wall thickness of 1.65 mm, an outside diameter of 42.20 mm, and an inside diameter of 40.55 mm. The second has a wall thickness of 1.40 mm, an outside diameter of 35.50 mm, and an inside diameter of 32.10 mm. They are imported in lengths of approximately 3200 mm (10.5 ft), 6400 mm (21 ft), or 6705 mm (22 ft). The applicable subheading for the swaged end fence posts, as described above, 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 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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