CLA-2-76:OT:RR:NC:N1:117
Mr. Troy J. Aikens
Logistics Specialist
DSME Trenton Ltd.
34 Power Plant Road
P.O. Box 220
Trenton, Nova Scotia Canada B0K 1X0
RE: The tariff classification of Steel Wind Tower Sections from South Korea
Dear Mr. Aikens:
In your letter dated March 5, 2012 you requested a tariff classification ruling. A description, photos and diagrams were submitted with your request.
The items under consideration are steel wind tower sections. You state the wind towers are fabricated from steel plate, rolled into the right conical shape and then welded together. Each tower section is comprised of several conical steel cans welded together to form a longer, tubular, conical steel structure. The completed wind tower sections are flanged at each end for bolting sections together at wind farm sites. The tower section has internal ladders and landings to enable access to the inside of the tower for erecting in the field and for future maintenance.
The towers do not include wind drive turbines and do not provide operational or mechanical interaction with a turbine or its rotor. Towers must conform to industry engineering standards and take into consideration the size, weight and other specifications of a particular turbine. The towers for these turbines are designed by the individual turbine manufacturer.
The applicable subheading for the Wind Tower Sections will be 7308.20.0020, 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: Towers and lattice masts; Tubular, whether or not tapered and sectional components thereof. The duty rate is 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division