CLA-2-73:OT:RR:NC:N1:113
Ms. Lan Cao
C&C Customs Brokerage Inc.
4415 W. 145th Street
Lawndale, CA 90260
RE: The tariff classification of a Square Steel Perforated Holes Post from China
Dear Ms. Cao:
In your letter dated August 8, 2018, on behalf of your client Sun Fast International LLC, you requested a tariff classification ruling. Photographs and drawings of the subject posts were submitted with your letter for our review.
The product under consideration is identified as a Square Perforated Holes Post made of carbon steel. There are perforated holes along the length of the post. You stated that the size of the telescopic post is 1 inch, 1.25 inches and 1.5 inches x 3 feet, 4 feet and 6 feet. In its condition as imported, one section of tube slides over the other section in a type of adjustment design. The three sizes of tubes are 1 inch, 1.25 inches and 1.5 inches. The wall thickness of the post is 2.0 mm and 2.5 mm. You indicated that after importation the posts in question will be used to support various street signs including stop, parking, speed limit, Access-A-Ride and traffic signs.
You suggested classification of the steel sign posts in subheading 7308.90.6000, 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: Columns, pillars, posts, beams, girders and similar structural units: other. However, this office finds that the steel sign posts are not structures or parts of a larger complex system that would be considered a structure. As such, the posts are precluded from classification in heading, 7308, HTSUS.
The applicable subheading for the Square Steel Perforated Holes Post will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other. 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 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, contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division