CLA-2-73:OT:RR:NC:N1:117
Mr. Barry A. Abraham
Rhino Steel Corporation
6232 PGA Blvd., Suite 104-156
Palm Beach Gardens, FL 33418
RE: The tariff classification of a light gauge steel header from China
Dear Mr. Abraham:
In your letter dated March 23, 2008, you requested a tariff classification ruling.
The product under consideration is identified as a light gauge steel header for use in the residential construction industry. The header is installed above exterior windows and door openings during the framing of a new home and is designed to carry the vertical load above these openings.
The manufacturing of the header is described as a two-step process. First, the steel header, which is stamped out of a single sheet of 14 or 16 gauge, cold-rolled, galvanized steel, is formed into a ‘C’ channel shape using a continuous roll forming machine and then embossed, pierced and cut to specific lengths. Secondly, two channels are welded together to form a single header.
You suggest classification of the steel header in subheading 7308.90.6000, 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, columns, pillars, posts, beams, girders and similar structural units, other. In the alternative, you propose classification of the steel header in subheading 7308.90.9590, 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.
With regard to classification in subheading 7308.90.6000, HTSUS, since the steel header is made of carbon or nonalloy steel and not alloy steel, this office finds that it is more specifically provided for in subheading 7308.90.30, HTSUS. As such, the header is also precluded from classification in subheading 7308.90.9590, HTSUS.
The applicable subheading for the steel header will be 7308.90.3000, 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. 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