CLA-2-73:OT:RR:NC:N1:117
Mr. James Garland Hurst
Givens & Johnston LLC
950 Echo Lane, Suite 360
Houston, TX 77024
RE: The tariff classification of a Mono-Pile System and an individual Mono-Pile from China
Dear Mr. Hurst:
In your letter dated July 18, 2018, you requested a tariff classification ruling on behalf of your client, ESC Steel, LLC.
Two products are intended to be imported. The first is identified as a Mono-Pile System used in the construction of a terminal structure that allows for the mooring of vessels. This structural system is comprised of several components: piling sections, mooring bits/points, a cap plate and fenders. The piling is comprised of several joined sections of spirally welded pipe or longitudinally welded pipe. Mooring bits/points allow for vessels to be tied up and secured to the completed terminal structure. The cap plate is welded to the open-ended top of the Mono-Pile and is used to seal it, and lastly, the fender acts like a bumper for a moored ship to rest against while tied up next to the terminal. The moorings and fenders are optional components. You state that the components of the Mono-Pile System will be imported together in an unassembled condition and will not include the dirt or concrete used to fill the interior.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Based on the information provided, we find that the imported articles impart the essential character of the finished structure and therefore would be classified in heading 7308, HTSUS.
The second product is identified as an individual Mono-Pile. Individual Mono-Piles include a combination of components such as piling sections, fenders, cap plate and mooring bits/points assembled prior to importation. The individual Mono-Pile is designed to support the terminals created by the Mono-Pile System in a manner similar to a column, pillar or post. Each individual Mono-Pile is equipped with either mooring bits/points or fenders or both to secure a vessel.
You have suggested classification of the individual Mono-Pile in subheading 7308.90.9530, HTSUS, as columns, pillars, posts, beams, girders and similar structural units. We do not agree. We do not see any difference between the individual Mono-Pile being imported separately and the Mono-Piles which comprise the Mono-Pile System. Both have the same components and design.
The applicable subheading for both the Mono-Pile System and the individual Mono-Pile will be 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. 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 the 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