CLA-2-73:OT:RR:NC:N5:117
David Seeley
John S. James Co.
6002 Commerce Blvd., Suite 115
Garden City, GA 31408
RE: The tariff classification of an outdoor grandstand and stage from Italy
Dear Mr. Seeley:
In your letter dated May 28, 2025, you requested a tariff classification ruling on behalf of your client, Florida
State University.
The product under consideration is a complete, unassembled outdoor grandstand and stage, which will be
assembled after importation into the United States. The grandstand and stage consist of (1) galvanized steel
components that make up the supporting structure; (2) polypropylene (PP) seats; and (3) wood panels.
You suggest classification of the seating and stage components in Heading 9508, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Traveling circuses and traveling menageries;
amusement park rides and water park amusements; fairground amusements, including shooting galleries;
traveling theaters; parts and accessories thereof. We disagree.
As imported, the seating system and stage are not presented with the necessary components of a traveling
circus, therefore, classification in heading 9508 is precluded.
Classification under the 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 grandstand and stage 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.
GRI 2(b) states as follows:
Any reference in a heading to a material or substance shall be taken to include a reference to mixtures
or combinations of that material or substance with other materials or substances. Any reference to
goods of a given material or substance shall be taken to include a reference to goods consisting
wholly or partly of such material or substance. The classification of goods consisting of more than
one material or substance shall be according to the principles of rule 3.
Additionally, when merchandise consists of multiple components that are described in more than one
heading, they are considered composite goods pursuant to GRI 3(b). GRI 3 states that when, by application of
rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components,
and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as
if they consisted of the material or component which gives them their essential character, insofar as
this criterion is applicable.
As the grandstand and stage include steel components, PP seating, and wood panels, all of which are
classifiable in different headings, it is a composite good in accordance with GRI 3(b). The steel components
assemble to form the structure of the grandstand and stage. Therefore, it is the opinion of this office that the
essential character is imparted by the steel structure, which is classified in heading 7308, HTSUS.
The applicable subheading for the grandstand and stage 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.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 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 50 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Italy, will be subject to an additional 10 percent ad valorem rate of duty. For products covered by
heading 9903.81.91 this additional duty applies to the non-steel content of the merchandise. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.91, in
addition to subheading 7308.90.9590, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division