CLA-2-73:OT:RR:NC:N5:117
Ali Rafiei
Metal House LLC
8217 128th Avenue NE
Kirkland, WA 98033
RE: The tariff classification of steel balusters and panels from Georgia
Dear Mr. Rafiei:
In your letter dated August 11, 2025, you requested a tariff classification ruling.
The products under consideration are: item 1, the “Twisted Basket Baluster” (027 and 028), item 2, the
“Twisted Sphere Baluster” (015-016); item 3, the “Ornamental Diamond Baluster” (8401); item 4, the
“Ornamental Forged Ball-Top Scroll Baluster” (014); and item 5, the “Twisted Scroll Panel with Leaves
(033). These wrought iron steel balusters are either zinc coated or painted for corrosion resistance. The bal
usters are used in stairway railings (balustrades), as well as balconies, and fencing. You state that item 5 can
also be used in window guards, gates, doors, and fence sections. Lastly, item 6, the “Decorative Wrought Iron
Scroll & Leaf Panels (2122-2123) is a wrought iron (carbon steel) panel that is either zinc coated or painted
for corrosion protection. The panels are used in railings, window guards, gates, doors and fence sections.
In your request, you propose classification in subheading 7326.19.0010, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Other articles of iron or steel: Forged or stamped, but not further
worked: Other: Forged. We disagree. Heading 7326, HTSUS, is a residual or basket provision which covers a
wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The
Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel articles obtained by
forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding,
turning, milling or perforating other than articles included in the preceding headings of this Chapter or
covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in
the Nomenclature.” Noting that the decorative wrought iron elements are more specifically provided for
elsewhere in the tariff, classification in heading 7326, HTSUS, is precluded.
We turn to the ENs to the HTSUS for guidance as to the proper classification of the merchandise concerned.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity
Description and Coding System, which constitute the official interpretation of the HTSUS at the international
level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the
scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D.
89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN 73.08, HTSUS, provides in pertinent part:
This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose
of this heading, these structures are characterised by the fact that once they are put in position, they generally
remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets,
plates, wide flats including socalled universal plates, hoop, strip, forgings or castings, by riveting, bolting,
welding, etc. Such structures sometimes incorporate products of other headings such as panels of woven
wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially
designed for assembling metal structural elements of round crosssection (tubular or other). These devices
usually have protuberances with the tubing.
Apart from the structures and parts of structures mentioned in the heading, the heading also includes products
such as:
Pit head frames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams,
tubular scaffolding and similar equipment; sluicegates, piers, jetties and marine moles; lighthouse
superstructures; masts, gangways, rails, bulkheads, etc., for ships; balconies and verandahs; shutters, gates,
sliding doors; assembled railings and fencing; levelcrossing gates and similar barriers; frameworks for
greenhouses and forcing frames; largescale shelving for assembly and permanent installation in shops,
workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, made from sheet
metal or from angles, shapes or sections.
The heading also covers parts such as flat-rolled products, “wide flats” including so-called universal plates,
strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for
use in structures.
CBP has held that the term “structure” refers to “a complex system consisting of a number of different parts
or sections.” (See headquarters ruling H253901, dated September 28, 2017). The balusters and panels are
parts of structures used in railings, gates, balconies, doors, and windows. As such, the balusters and panels
are classified as parts of structures that are specifically provided for in heading 7308, HTSUS. (See
headquarters rulings H042577, dated January 23, 2008, and H022180, dated May 1, 2009).
The applicable subheading for items 1 – 6, 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.
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, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, 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.
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 of Georgia will be
subject to an additional ad valorem rate of duty of 10 percent. 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