CLA-2-73:OT:RR:NC:N5:117
Casey Murphy
CV International, Inc.
1128 W. Olney Road
Norfolk, VA 23507
RE: The tariff classification of rails from Austria, Switzerland, Germany, France, or the Netherlands
Dear Ms. Murphy:
In your letter dated July 3, 2024, you requested a tariff classification ruling on behalf of your client, TGW Systems Inc.
The products under consideration are shuttle rail segments, part numbers 00612120, 00617463, 00617464, 00671017, and 00677870, which are used in a TGW Shuttle Rack System. These cold-rolled, hot-dipped galvanized rails are made from Grade S350GD alloy steel. According to your submission, the rail segments attach to the edge of each rack level (steel structure) and will form a continuous rail which allows a shuttle (e.g., automated material handling device) to ride in a straight line down the aisles between the storage racks. Each shuttle rail segment is shaped, and hole punched to specification. The shuttle rails are manufactured to allow the shuttle's drive wheels to move along the upper surface and the rail segment includes a channel that allows the shuttle's guide wheels to be aligned with the shuttle.
You suggest that the subject shuttle rail segments are classified under subheading 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.” We disagree. Based on the information provided, the subject rail segments are specifically provided for elsewhere in the tariff and therefore precluded from classification in heading 8431, HTSUS.
The applicable subheading for the shuttle rail segments 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 on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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