CLA-2-73:OT:RR:NC:N1:113
Ms. Amy L. Davidson
Tumac Lumber Company Inc.
805 SW Broadway, Suite 1500
Portland, OR 97205
RE: The tariff classification of steel studded T posts from China
Dear Ms. Davidson:
In your letter dated March 20, 2017, you requested a tariff classification ruling. Photographs of the T posts, a chemical analysis of the steel and a description of the manufacturing processes for production of the T posts were submitted with your letter for our review.
The articles under consideration are described in your letter as studded T posts made of galvanized, painted or unpainted steel, billet or rail steel. You indicated that there are steel studs (hooks) along the length of the posts and the studs support the wire fencing that will be attached to them. The T posts will be imported in various lengths and widths. The lengths range from five feet (1.524 meters) to ten feet (3.048 meters). The T posts may be imported with a few variations. The posts may have an anchor attached. You stated that “After importation, they will be driven into the ground and installed approximately 12 inches into the ground. They will be used as fence posts. Lightweight fencing material will be attached to these studded steel T posts.”
The applicable subheading for the steel studded T posts will be 7326.90.8635, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…fence posts, studded with corrugations, knobs, studs, notches or similar protrusions, with or without anchor plates. The rate of duty will be 2.9 percent ad valorem.
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 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division