CLA-2-73:OT:RR:NC:N1:113
Mr. Samuel H. Lee
Banseok USA, Inc.
1860 Wilma Rudolph Blvd, Suite 101
Clarksville, TN 37040
RE: The tariff classification of steel pallets from Europe, Korea or Indonesia. Correction to Ruling Number N262898
Dear Mr. Lee:
This replaces Ruling Number N262898, dated March 30, 2015, which contained a clerical error. Rather than indicating the ten-digit Harmonized Tariff Schedule of the United States (HTSUS) number as 7326.90.8588, the ruling showed HTSUS number 7326.90.8587. You also provided additional information to our office. In an email message dated March 30, 2015 and in a telephone conversation on April 1, 2015, you indicated that the subject steel pallets will be made in Europe, Korea or Indonesia. A complete corrected ruling follows.
In your letter dated March 19, 2015, you requested a tariff classification ruling. Drawings and photographs of the steel pallets under consideration were submitted for our review.
The subject merchandise consists of steel pallets that will be used to store or carry machinery equipment in the manufacture of tires. You indicated in your letter that you are requesting the classification for three different types of steel pallets that vary in size and shape. The pallets are identified as Warehouse Pallets, Mixer Sheet Pallets and Mold Pallets. You stated in your letter that “They all use sheet metal as the top and bottom platform. They will have either square pipe or round pipe in the middle that will be welded together with the top and bottom to create the pallet.” The pallets in question will be made in Europe, Korea or Indonesia.
The applicable subheading for the steel Warehouse Pallets, Mixer Sheet Pallets and Mold Pallets will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles or iron or steel, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Articles classifiable under subheading 7326.90.8588, HTSUS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division