CLA-2-73:OT:RR:NC:N1:113
Ms. Blair Choi
John A. Steer Company
6610 Tributary Street, Suite 107
Baltimore, MD 21224
RE: The tariff classification of gabions from various countries
Dear Ms. Choi,
In your letter dated July 18, 2018, you requested a tariff classification ruling on behalf of your client Maccaferri Inc. Advertising/marketing literature was submitted with your letter for our review. The literature indicated that “Our gabions are manufactured in our factories around the world.”
The two items under consideration have been identified as gabions coated with zinc, and gabions coated with zinc and polyvinyl chloride (PVC). The literature indicated that “Maccaferri gabions are cages which are engineered from double twisted hexagonal woven steel wire mesh. Delivered flat-packed, our cages are assembled and then filled with stones at the project site. There are numerous uses for these modular units that are typically used to form flexible, permeable and monolithic structures such as retaining walls, channel linings, hydraulic control structures and erosion protection.” The subject gabions made from galvanized steel wire may be additionally coated with PVC for corrosion protection. All the panel edges are selvedged with a wire to reinforce the structure.
You suggested classification for the gabions coated with zinc in subheading 7314.41.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other grill, netting and fencing, plated or coated with zinc, other, and classification of the PVC coated gabions in subheading 7314.42.0060, HTSUS, which provides for other grill, netting and fencing, coated with plastics, other. The subject gabions are wire cages that are imported in a knocked down (flat) and unassembled condition. These cages are finished articles that have been worked beyond the condition of grill, netting and fencing in heading 7314. As such, the cages are precluded from classification in this heading. Therefore, the gabions made from steel wire are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel, because they are not more specifically provided for elsewhere in the tariff.
The applicable subheading for the gabions made from galvanized steel wire which may be additionally coated with PVC will be 7326.20.0090, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division