CLA-2-73:OT:RR:NC:1:117
Johnny Mucciarone
Customs Compliance Consultant
Trade Aid Consultants, Inc.
10636 Cote de Liesse
Montreal, Quebec, Canada HST 1A5
RE: The tariff classification of barrier guardrails from China
Dear Mr. Mucciarone:
In your letter dated November 30, 2010 you requested a tariff classification ruling on behalf of your client, Cogan USA.
The product you intend to import is described as barrier guardrails. The product includes 5 inch x 5 inch x 1/8 inch square tubing; 10 inch x 10 inch x 3/4 inch flat steel base plate with four holes drilled, one at each corner, to affix the plate to the concrete floor; a 12 inch high cold formed profile steel rail; a 3.25 inch x 12.5 inch x 3/16 inch rail end plate with two holes drilled; a 4 inch x 4 inch x 13 inch x 3/16 inch cold formed lift out bracket; and a 5 inch x 5 inch plastic cap for the square tubing. The profiles will be used as railings and the square tubing will be used as posts. When assembled, illustrations and directions show that the guardrails will stand 42 inches in height and each section will be anywhere from 2 feet to 10 feet in length and resembles a fence. It will be fastened to the ground through the base plate. The purpose of the guardrails is to provide protection for workers and equipment.
The applicable subheading for the barrier guardrails 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 of duty.
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