CLA-2-73:OT:RR:NC:N1:116
Ms. Jamie L. Palios
ITOCHU International Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of gate posts, lines posts, and corner posts from China
Dear Ms. Palios:
In your letter dated November 13, 2020, you requested a tariff classification ruling.
The products to be imported are gate posts, line posts, and corner posts. Item 1 is described as a gate post made of powder coated black galvanized steel. It is secured around a gate or fence rail to maximize the holding strength and includes a multiple hole pattern that allows for countersunk or lag screws to secure the gate post to a gate or fence rail. The gate post is manufactured from cold-rolled, galvanized steel that has been bent to a specific shape that will accommodate a post and/or a gate latch. The post ranges in length from 6 feet to 12 feet, is 0.100 inches thick and has a yield strength of 50 ksi and tensile strength of 65 ksi.
Item 2 is described as a line post manufactured from pre-galvanized steel. It has a wide flange that provides strong holding power and reduces splitting of gate and fence rails. The post also includes a multiple hole pattern that allows for countersunk or lag screws to secure the line post to a gate or fence rail and ranges in length from 6 feet to 12 feet, is 0.100 inches thick and has a yield strength of 50 ksi and tensile strength of 65 ksi.
Item 3 is described as a corner post manufactured from pre-galvanized steel. It consists of a right angle post that secures the corner of a gate or fence and creates a strong support for two lines of gates or fences. The post also includes a multiple hole pattern that allows for countersunk or lag screws to secure the corner post to a gate or fence rail. It ranges in length from 6 feet to 12 feet, is 0.120 inches thick and has a yield strength of 50 ksi and tensile strength of 65 ksi.
The Explanatory Notes (ENs) of the Harmonized Tariff Schedule of the United States, (HTSUS), offer additional guidance when determining the proper classification of an article. For example, the ENs to heading 73.08 state “[t]he heading also covers parts such as flat-rolled products, “wide flats” including so-called universal plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures.” You provided additional documentation to this office that discusses the additional preparation of the posts. The posts have been explicitly prepared for use as gate and fence posts as evidenced by these unique features, which specifically accommodate gate and fence rails, and the multiple hole construction, which is intended to secure the subject posts to gate and fence rails.
The applicable subheading for all three posts will be 7308.90.9590, 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.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, 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., 9903.88.02, in addition to subheading 7308.90.9590, 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.
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