CLA-2-72:OT:RR:NC:N5:117
George Emanuel Sararu
Managing Member
Omega-Comfort LLC
25928-2141 Highway 72
Bouse, AZ 85325
RE: The tariff classification of a wall panel from China
Dear Mr. Sararu:
In your letter dated July 31, 2023, you requested a tariff classification ruling.
The product to be imported is described as a 3D EPS Panel consisting of a three dimensional space frame made with 3 mm galvanized diagonal wire cross trusses that is friction welded to a 2.5 mm wire-mesh reinforcement (WMR) on either side of a 5 inch Expanded Polystyrene (EPS) foam core. The panel measures approximately 4 feet x 8 feet x 5 inches and is used to construct interior and exterior walls in commercial or residential buildings.
The applicable subheading for the 3D EPS Panel, as described above, 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.
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.
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