CLA-2-73:OT:RR:NC:N1:117
Bin Ren
Star Nova US LLC
9360 Fox Run
Berrien Center, MI 49102
RE: The tariff classification of a steel racking structure from China
Dear Mr. Ren:
In your letter dated October 5, 2022, you requested a tariff classification and marking ruling.
The product under consideration is a steel racking structure designed for data centers. The steel components of the racking structure include: (1) frame uprights; (2) tube beams; (3) connecting vertical beams; (4) cantilevers; (5) vertical support beams; (6) T-shape outriggers; (7) base plates and junction plates; (8) horizontal braces; and (9) flanges, bolts, nuts and screws. The steel structure will house the electrical and fiber cables as well as the cold air duct system. All components are shipped together, unassembled ready for installation after importation into the United States.
The applicable subheading for the steel racking structure will be 7308.90.9590, 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: Other: Other: Other: Other.” The rate of duty will be free.
You have also requested a marking determination. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations, (19 CFR 134.1(d)), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. Therefore, the components or the packaging for the structure should be marked, at the time of import, in a legible, permanent and conspicuous manner with “Made in China”, pursuant to 19 U.S.C. 1304(a)(3)(D); 19 CFR 134.32(d).
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.
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 the World Wide Web at https://hts.usitc.gov/current.
The steel racking structure may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division