The tariff classification of parts of a Universal Shoring System from China.

N135895 December 23, 2010 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Paul W. Porter Encon Solutions, LLC 4320 Deerwood Lake Pkwy, Suite 429 Jacksonville, FL 32216 RE: The tariff classification of parts of a Universal Shoring System from China. Dear Mr. Porter: In your letter dated November 22, 2010 you requested a tariff classification ruling. The products you plan to import are parts of a Universal Shoring System (USS) used to stabilize railroad bridge structures that have deteriorated and to secure a railroad bridge structure undergoing repair. The USS is comprised of the following components all of which are made of galvanized carbon steel: 2 structural beams (1 cap beam and 1 sill beam), 5 adjustable telescoping leg posts with 10 post pins, a lateral bracing system consisting of 2 threaded bars and 4 clevises and approximately 40 accompanying bolts, nuts and washers for assembly purposes. You state in your letter that the lateral bracing system (made in the U.S.) is not imported with the other components. After importation, the beams, telescoping legs and the lateral bracing system will be assembled into a complete USS unit. The applicable subheading for the structural beams, telescoping leg posts with post pins and accompanying fasteners will be 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. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division