Mr. Gregory S. McCue
Steptoe & Johnson, LLP
1330 Connecticut Ave., NW
Washington, DC 20036
RE: The tariff classification of octagonal tubes from Mexico
Dear Mr. McCue:
In your letter dated June 19, 2020 you requested a tariff classification ruling on behalf of your client, Array Technologies, Inc.
The products under consideration are identified as octagonal torque beams. These welded, galvanized nonalloy steel tubes have a wall thickness of 2.60 mm and will be used in solar panel tracker systems. According to your submission, the beams are clamped to the bottom of the solar panels to support the panels and will transmit rotational movement from the motors to the solar panels in the tracking systems. The beams have not been drilled or punched and are ready for installation at the time of importation.
In your letter, you suggest that the octagonal torque beams be classified in subheading 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Transmission shafts (including camshafts and crankshafts) and cranks: Other transmission shafts and cranks. However, we disagree, as the torque beams, which are secured to the solar panels using clamps, provide support for the solar panels and also, pivot the solar panels towards the sun as it moves throughout the day. Consequently, the torque beams do not meet the terms of heading 8483.
In addition, you also suggest that the octagonal torque beams are properly classified as parts in heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:”. This office disagrees and is of the opinion that the subject torque beams are more specifically provided for elsewhere in the tariff schedule.
Based on the information provided, the torque beams at the time of importation are merely tubes that have not been made up into specific identifiable articles and have not been prepared for use in structures of heading 7308, HTSUS.
The applicable subheading for the octagonal tubes will be 7306.69.5000, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of noncircular cross section: of other noncircular cross section: having a wall thickness of less than 4 mm; of iron or nonalloy steel. 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.
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].
Steven A. Mack
National Commodity Specialist Division