CLA-2-73:OT:RR:NC:1:117
Mr. Ulises Gomez
Analysis and Operation Services
608 North G Street
Imperial, CA 92251
RE: The tariff classification of steel plates, channels and pipe from China
Dear Mr. Gomez:
In your letter dated March 25, 2013 you requested a tariff classification ruling.
The items you intend to import are described as galvanized non-alloy steel plates, foundation posts or c channels and square pipes which will be used as racking mounts. All parts are intended to be used in the construction of a solar panel racking system and will be combined with U.S. manufactured fasteners to produce a complete solar panel rack. Drawings of the parts have been submitted showing the parts to be cut to length and specially prepared for use in racks with multiple holes and slots punched in each piece. The parts are specifically made to be used in a solar panel rack. The racking systems will have no moving parts. You indicate that these components may be imported together or entered separately.
It is the opinion of this office that the specially fabricated plates, channels and pipes, when imported together, are classifiable in 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.
The applicable subheading for the stamped plates, when imported separately, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the foundation posts (c channels), when imported separately, will be 7216.91.0010, HTSUS, which provides for angles, shapes and sections of iron or nonalloy steel: Other: cold-formed or cold-finished from flat-rolled products, drilled, notched or cambered. The rate of duty will be free.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). As to whether the steel tubes with holes drilled at each end remain goods of headings 7304 or 7306, the General ENs state, in relevant part, that Chapter 73 covers certain specific articles and groups of articles not falling in other Chapters of the Nomenclature. In addition, for the purposes of Chapter 73, the expression "tubes and pipes" has the following meaning assigned to it:
(1) Tubes and pipes Concentric hollow products, of uniform cross-section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form ...They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings. Therefore, it is the opinion of this office that the tubes or pipes with drilled holes when imported separately and not as part of a complete solar panel racking system will be classifiable as tubes and pipes in Chapter 73.
The drawing indicates a wall thickness of less than 4mm. The tubes or pipes are of welded construction. The applicable subheading for the square pipe, when imported separately, will be 7306.61.5000, 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 square or rectangular cross section: having a wall thickness of less than 4mm: of iron or nonalloy steel. The rate of duty will be free.
Regardless of whether imported together with the other components or entered separately, the square pipe may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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