CLA-2-73:OT:RR:NC:N5:117
Brenda Lang
American Lamprecht
3500 Boston Street, Suite 420
Baltimore, MD 21224
RE: The tariff classification of a clean room structure from China
Dear Ms. Lang:
In your letter dated April 21, 2025, you requested a binding tariff classification ruling on behalf of your
client, The Tiny Cargo Company.
The product under consideration is a clean room, which is domiciled in a pre-existing building. The clean
room includes stainless steel beams and posts, steel walls and ceiling panels with a foam core, glass windows
and steel frames, steel doors, and aluminum connecting profiles. All components are shipped together,
unassembled, and ready for installation after importation into the United States.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be
determined according to the terms of the headings of the tariff schedule and any relative section or chapter
notes. In the event that the goods cannot be classified solely on the basis of GRI 1 and if the headings and
legal notes do not otherwise require, the remaining GRIs may then be applied. As stated in your submission,
the clean room components are shipped unassembled.
GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the
complete or finished article. It shall also include a reference to that article complete or finished (or failing to
be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for the clean room, as described above, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 7308.90.9590, HTSUS, listed above.
On March 12, 2025, Presidential proclamations 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90 in addition to subheading 7308.90.9590,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
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 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