The tariff classification of steel bollards made in China

N137160 December 22, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Johnny Mucciarone Customs Compliance Consultant TradeAid Consultants Inc. 10636 Cote De Liesse Montreal, Quebec Canada H8T 1A5 RE: The tariff classification of steel bollards made in China Dear Mr. Mucciarone: In your letter dated November 30, 2010, on behalf of Cogan USA, you requested a tariff classification ruling on bollards. Technical information pertaining to the merchandise in question was submitted for our review. The attached information package will be returned to you as requested. The imported articles are identified as steel bollards, model numbers B24, B36, B42 and B642. The product literature for the subject bollards states that the “Cogan steel pipe bollards protect your workspace from collision damage. Bollards can be used to control warehouse traffic, as well as direct in-plant vehicles away from expensive manufacturing equipment.” Each bollard is made up of a 4 1/2” steel tube (1/8” wall thickness) and a 1/2” by 10” by 10” flat steel base plate or a 6” steel tube (1/8” wall thickness) and a 1/2” by 12” by 12” flat steel base plate. The submitted drawings for model numbers B24, B36, B42 and B642 indicate that the bollards stand 24”, 36”or 42” high. You also indicate that 5/8” by 4 1/2” bolts (anchors) are used for the base plates. You propose classification for the steel bollards at issue under heading 7308, Harmonized Tariff Schedule of the United States (HTSUS), as columns, pillars, posts and similar structural units, of iron or steel. The National Import Specialist that handles heading 7308, HTSUS, has stated that “You suggest classification in 7308.90.9590, HTSUS, as 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. However, no argument is made to support this classification. Nevertheless, in HQ 967415, dated August 1, 2005, it was noted that the term structure in heading 7308 is not defined in the HTSUS or described in the Explanatory Notes. Therefore, the term is to be construed in accordance with its common and commercial meaning, which is presumed to be the same. After examining numerous lexicographic sources HQ 967415 concluded that a structure is a ‘complex system consisting of a number of different parts or sections.’ The bollard at issue is neither a structure under the common and commercial meaning of the term, nor a stand-alone article or part of a larger complex system that would be considered a structure. The bollard is not described by heading 7308.” Therefore, the subject steel bollards are classified under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the steel bollards will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates 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 heading 7308, HTSUS, contact National Import Specialist Mary Ellen Laker at 646-733-3020. If you have any questions regarding heading 7326, HTSUS, contact National Import Specialist Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division