RE: The applicability of subheading 9801.00.1010 for a prefabricated modular steel bridge

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364176 September 3, 2026 CLA-2-73:OT:RR:NC:N5:463 CATEGORY: Classification TARIFF NO.: 9801.00.1010 Donald Stein Greenberg Traurig, LLP 2101 L Street N.W., Suite 1000 Washington, DC 20037 RE: The applicability of subheading 9801.00.1010 for a prefabricated modular steel bridge Dear Mr. Stein: In your letter dated August 10, 2026, you requested a ruling on behalf of your client, ACROW Corporation of America on whether a prefabricated modular steel bridge is eligible for duty-free treatment under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS). The product under consideration, “ACROW Panel 700XS bridge” is a prefabricated modular steel bridge manufactured in the United States and then sent to Canada for temporarily transporting vehicular traffic while nearby bridges are being replaced or repaired. It will be returned to the United States within 3 years in the same condition as exported to Canada. Based on the information submitted, the prefabricated modular steel vehicular bridge will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for the prefabricated modular steel vehicular bridge will be 9801.00.1010, HTSUS, which provides for, “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.” Products classified in subheading 9801.00.1010, HTSUS, are free of duty. 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. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist ChingJu (Claudia) Lin at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division