CLA-2- 98: OT: RR: NC: 1:117
Mr. David G. King
Material Manager
Marchant Schmidt
24 West Larsen Drive
Fond du Lac, WI 54935
RE: The tariff classification of steel decks from the United States and United Kingdom
Dear Mr. King:
In your letter dated March 3, 2010 you requested a tariff classification ruling.
The items you plan to import are described as decks or platforms manufactured at your facility in the United States. Pictures were submitted of the decks or platforms. The items are shown to be substantially sized commercial decks surrounded by railing and including five sets of steps, each set consisting of two steps with handrails leading up to the platform. The platforms have been described to this office as stainless steel decks or platforms to be used as observation decks or storage decks in food processing plants.
The decks have been sold by your company to customers in other countries. In a phone conversation with this office you stated that the items have been used in those countries and not advanced in value or improved in condition while outside the United States. You further explained that there is a business agreement with your customers that if their usage expands so that they need to purchase a larger deck or platform from your company then you will purchase back the original smaller deck. You specify that this arrangement applies to your customers in Canada.
In addition you inquire on the classification of the same complete deck purchased from the United Kingdom that you also sell in the United States.
The applicable subheading for the steel decks manufactured in the United States and returned to the U.S. without being advanced in value or improved in condition while outside the U.S. will be 9801.00.1095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other, other. The rate of duty will be free.
The above described decks will be eligible for entry in 9801.00.1095 HTSUS provided that the documentary requirements of 19 C.F.R. Section 10.1 and conditions set forth in U.S Note 1 (a), (b), and (c) of Subchapter 1, Chapter 98, Section XXII HTSUS are satisfied.
The regulatory language in 19 CFR 10.1(a) requires that for goods in a shipment valued over $2000 and claimed to be free of duty under subheading 9801.00.10, a declaration from the foreign shipper is required. Further, 19 CFR 10.1(b) states that the port director "may require, in addition to the declarations required in paragraph (a) of this section, such other documentation or evidence as may be necessary to substantiate the claim for duty-free treatment. Such other documentation or evidence may include a statement from the U.S. manufacturer verifying that the articles were made in the United States, or a U.S. export invoice, bill of lading or airway bill evidencing the U.S. origin of the articles and/or the reason for the exportation of the articles."
U.S. Note 1 states that the provisions in Subchapter I of Chapter 98, which includes subheading 9801.00.10 shall not apply to any article that is (a) exported with benefit of drawback; (b) of a kind with respect to the importation of which an internal revenue tax is imposed at the time such article is entered, unless such article was subject to an internal revenue tax imposed upon production or importation at the time of its exportation from the United States and it shall be proved that such tax was paid before exportation and was not refunded; or (c) manufactured or produced in the United States in a customs bonded warehouse or under heading 9813.00.05 and exported under any provision of law.
The applicable subheading for the steel decks manufactured in the United Kingdom will be 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 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 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division