N311240

N311240 May 4, 2020 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7306.61.5000; 7308.90.9590; 9903.80.01 Ms. Shanshan (Shannon) Liang Pennington P.A. 215 S. Monroe Street, Suite 200 Tallahassee, Florida 32301 RE: The tariff classification of square tubes from Pakistan or Taiwan Dear Ms. Liang: In your letter dated April 14, 2020, you requested a tariff classification ruling on behalf of your client, Izhar Steel International, Inc. The products to be imported are square nonalloy steel pipes/tubes to be used in the construction of a solar panel racking system. These cut-to-length, welded, galvanized steel tubes are used to provide vertical and horizontal support for the racking system and are available in four sizes: (1) 4” x 4” wide with a wall thickness of 2.5 mm; (2) 4” x 4” wide with a wall thickness of 3.05 mm; (3) 5” x 5” wide with a wall thickness of 2.5 mm and (4) 5” x 5” wide with a wall thickness of 3.05 mm. You state that the tubes will be combined with steel purlins and clamps to produce a complete solar panel rack. In your submission, you present four scenarios: 1) pre-drilled, cut-to-length square pipes imported with all other parts (steel purlins and clamps) of a complete solar panel racking system; 2) undrilled, cut-to-length square pipes imported with all other parts (steel purlins and clamps) of a complete solar panel racking system; 3) pre-drilled, cut-to-length square pipes imported separately and 4) undrilled, cut-to-length square pipes imported separately. You state that the pre-drilled tubes will have holes/slots drilled in a specific configuration depending on the job requirements and that the undrilled tubes will have the holes/slots drilled at the construction site. In addition, you indicate that in the scenarios in which the tubes and the other parts are imported together, the exact number of components will be delivered to the job site to complete the project. You suggest classification of the undrilled pipes/tubes that are imported separately in subheading 7308.90.9590, Harmonized Tariff Schedule of the United States (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. However, in their condition as imported these products are merely tubes that have not been prepared for use in structures and as such, they are precluded from classification is this provision. The applicable subheading for the undrilled pipes/tubes imported separately will be 7306.61.5000, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of less than 4 mm: of iron or nonalloy steel. The rate of duty will be free. The applicable subheading for the pre-drilled and undrilled pipes/tubes imported together with the steel purlins and clamps and for the pre-drilled tubes imported separately 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. 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. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7306.61.5000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings. 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division