CLA-2-73:OT:RR:NC:N1:116
Mr. Alan G. Lebowitz
Ms. Christina M. Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
599 Lexington Ave. Floor 36
New York, NY 10022-7648
RE: The tariff classification of nonalloy steel solar piles from South Korea
Dear Mr. Lebowitz and Ms. Leonard:
In your letter dated June 7, 2019, you requested a tariff classification determination on behalf of your client, Solar Pile International USA LLC.
The products to be imported are identified as two styles of nonalloy steel solar piles with bracing wings. The first style has holes drilled into the end of the pile. The second style has slots cut into the end of the pile. The manufacturing steps for the two styles are identical with the exception of whether holes are drilled or slots are cut into the ends. The piles are driven into the ground to support solar panel tracking stations. All manufacturing, including hot-dip galvanization, is performed in South Korea.
You suggest classification in 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. This office disagrees.
In order for the solar piles to be classified in subheading 7308.90.6000, the structure would have to be other than “not in part of alloy steel” or other than nonalloy steel. You have identified the structures as nonalloy steel solar piles. As such, they are more appropriately classified as nonalloy steel structures.
The applicable subheading for the nonalloy steel solar piles will be 7308.90.3000, 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: not in part of alloy steel. 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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division