CLA-2-72:OT:RR:NC:N1:117
Mr. Paul Meyer
Masterpiece International, Ltd. LLC
615 N. Nash Street, Suite 300
El Segundo, CA 90245
RE: The tariff classification of pallet tracks from China
Dear Mr. Meyer:
In your letter dated March 7, 2018 you requested a tariff classification ruling.
The products are described as steel pallet tracks cold-rolled from flat-rolled black steel. After cold-rolling into a modified U shape, that has a squared off recessed middle section bordered by two parallel side strips along its length, the tracks will be cut, chamfered on two corners and drilled with five holes. The imported product is shown in a submitted photo. The submitted mill test certificate shows the chemistry of the steel to be nonalloy. After importation into the U.S., the part described as pallet tracks will be used as a component of about 20 pieces that get welded together to form the finished product.
You have suggested classification in 7308.90.30 Harmonized Tariff Schedules 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: columns, pillars, posts, beams, girders and similar structural units: not in part of alloy steel. We do not agree. Although described as pallet tracks, the product in its imported condition is not manufactured past a steel angle, shape or section of Chapter 72 and therefore is precluded from classification as a part of a structure in heading 7308, HTSUS. In order to be classifiable as a structural part, the tracks must be advanced in process beyond the basic shapes and forms described in Note 1(n) of Chapter 72.
The applicable subheading for the pallet tracks will be 7216.61.0000, HTSUS, which provides for angles, shapes and sections of iron or nonalloy steel, not further worked than cold-formed or cold-finished: obtained from flat-rolled products. 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 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 Mary Ellen Laker at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division