CLA-2-73:OT:RR:E:NC:N1:113
Mr. Daniel Layne McDougall
SunTouch Solar LLC
1625 West Williams Avenue
Fallon, NV 89406
RE: The tariff classification of studded T-Posts from China
Dear Mr. McDougall:
In your letter dated July 31, 2009, you requested a tariff classification ruling. Photographs of the T-Posts were submitted with your letter for our review.
The subject merchandise is identified as studded T-Posts made of steel. You indicated that the T-Posts are used as fence posts or pickets. There are studs or nubs along the spine of the post that prevent the barbed wire or mesh from sliding up or down the post. The length of the T-Posts range from 5 feet to 9 feet in 6 inch increments. The weights of the T-Posts range from 4.75 pounds to 12 pounds. The surface finish of the posts can be painted, galvanized or bare steel. You stated that a spade may be attached to the subject post prior to importation. The spade will be pushed into the ground and serves the purpose of anchoring the post. The T-Posts are primarily used to support various types of wire or wire mesh assembled railings and fencing.
You suggest classification of the studded T-Posts under subheading 7308.90.9590, 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, other, other, other, other. The studded T-Post is not a structure within the meaning of heading 7308.
Ruling HQ 968133 which you cite in support of your suggested classification of 7308.90.9590 is a ruling on galvanized steel tubes with swaged ends to be used as fence posts. The subject fence posts are not tubes with swaged ends as discussed in HQ 968133.
In addition, the Explanatory Notes (EN) to heading 7308 explains that “this heading covers structures that are characterized by the fact that once they are put in position, they generally remain in that position.” While the steel post of the type under consideration can remain fixed in one place after being put in position, it does not have the permanency of a tower or an iron gate for instance. The EN further describes the type of article covered by heading 7308 as shutters, gates, sliding doors, assembled railings and fencing. A fence post is not included in this class of merchandise as noted in HQ 084528.
The applicable subheading for the studded T-Posts will be 7326.90.8535, HTSUS, which provides for other articles of iron or steel: other…fence posts, studded with corrugations, knobs, studs, notches or similar protrusions, with or without anchor plates. The rate of duty will be 2.9 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division