CLA-2-87:OT:RR:NC:N2:206
Esther Kim
Janet M. Kim Customs Broker, Inc.
15342 Hawthorne Blvd, Suite 212
Lawndale, California 90260
RE: The tariff classification of shoring and decking beams from China.
Dear Ms. Kim:
In your letter dated May 28, 2020, you requested a tariff classification ruling on behalf of your client, Bral Corporation.
The products under consideration are Shoring/Decking Beams, used on a truck’s cargo area. The beams are retainer bars made from extruded aluminum that hold freight in place in the trucks. The bars can be used for both shoring and decking applications. They maximize trailer capacity while reducing freight damage. These beams are built strong for reliable securement and can help prevent different loads from knocking into each other, which could potentially result in a damaged freight. Keeping the loads separated can also help them to stay organized. The beams are adjustable from 96 to 103 inches, and can fit into a cargo size of 96 to 102 inches.
The applicable subheading for the Shoring/Decking Beams, will be 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.29.5060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.29.5060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division