CLA-2-89:OT:RR:NC:N2:206

Sungwoo Moon
Hyundai Heavy Industries Co., Inc.
1000, Bangeojinsunhwan-doro, Dong-gu
Ulsan, 44032
South Korea

RE: The tariff classification of a Mega Block (FWD) from South Korea

Dear Mr. Moon:

In your letter, dated August 29, 2022, you requested a tariff classification ruling. Pictures and other descriptive literature were provided to this office upon request.

The item under consideration is a Mega Block (FWD), Model Number H548, which is the forward portion of the lower floating support structure of a Floating Production, Storage, and Offloading (FPSO) oil production platform. You state that the main function of the Mega Block (FWD) is to float the FPSO platform, and to provide a space for oil storage and various mechanical devices. It is used as a floating structure for the FPSO platform with the middle and the rear blocks, but the product under review can float in the condition as imported. The Mega Block (FWD) consists of a hull deck, an appurtenance, and a fore castle deck. The article is made of steel and measures 104 meters (m) in length, 60 m in width, and 45 m in height, and weighs 24,350 metric tons.

The applicable subheading for the Mega Block (FWD), Model Number H548, will be 8907.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): Other: Other.” The general 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, please contact National Import Specialist Liana Alvarez at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division