CLA-2-73:OT:RR:NC:N1:164
Yehuda Dayan
Parkeast Management
460 Faraday Avenue
Jackson Township, NJ 08527
RE: The tariff classification of a charger mounting pedestal from Canada
Dear Yehuda Dayan:
In your letter dated November 19, 2025, you requested a tariff classification ruling on a charger mounting
pedestal from Canada. Product information was submitted with your request.
The merchandise is described as a charger mounting pedestal designed to support electric vehicle (EV)
charging stations. Designed for commercial indoor and outdoor installations, each pedestal consists of a
rectangular steel tube, a base plate, and mounting tabs. You confirm that all components are hot-rolled
non-alloy steel which are laser-cut to specification, welded, hot-dip galvanized, and powder coated for
durability. The rectangular steel tube is 6 inches long by 3 inches wide and has a wall thickness of .125
inches. When positioned vertically, the rectangular steel tube measures 48 inches in height. You state that the
rectangular tubing features keyhole slots and mounting tabs to accommodate the exact shoulder and security
screws supplied with the associated EV chargers.
Welded to the rectangular tubing is a .25-inch-thick horizontal base plate measuring 10 inches long by 7
inches wide. The base plate features laser cut holes to facilitate anchoring to the ground with J-bolts and nuts.
You also state that a cover plate is welded to close the open tubing on one side. The pedestal will be imported
fully assembled and will require no additional processing in the United States.
Heading 7326, Harmonized Tariff Schedule of the United States (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.” An article of iron or steel can be classified in heading 7326 if it is
determined that the item is not more specifically provided for in any other heading of the tariff. As described
in this submission, the charger mounting pedestal is not specifically covered elsewhere in the tariff. Ergo, it is
classifiable in heading 7326, HTSUS.
The applicable subheading for the charger mounting pedestal will be 7326.90.8688, HTSUS, which provides
for “Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9
percent ad valorem.
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 7326.90.8688, 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 Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 7326.90.8688, 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/.
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
(C.F.R.), 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 C.F.R. 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 and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division