CLA-2-73:OT:RR:NC:N5:117
Rick Velasquez
Olympia International
4203 Pan American Blvd
Laredo, Texas 78045
RE: The tariff classification of steel structures from Mexico
Dear Mr. Velasquez:
In your letter dated June 24, 2025, you requested a binding tariff classification ruling on behalf of your client,
Energy Link Corporation.
The products under consideration are unassembled ladders and platforms. You indicate that after assembly
the ladders and platforms attach to the exterior of the exhaust stack of a gas turbine and allow access to the
testing ports. All components are shipped together and ready for installation after importation into the United
States.
You suggest classification of these components in heading 8409, Harmonized Tariff Schedule of the United
States (HTSUS) as "Parts" of a gas turbine. We disagree. These ladders/platforms do not meet the CBP
definition of "Parts" as they are not required for the turbine to function. We find that the ladders and
platforms are more specifically provided for elsewhere in the tariff.
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 ladders and platforms 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 ladders and platforms, 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 proclamations 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.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 7308.90.9590,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 7308.90.9590, 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 Mexico, will be subject to an additional 10 percent ad valorem rate of duty. Your product falls
within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e., 9903.01.33, 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)
James Forkan
Acting Director
National Commodity Specialist Division