The tariff classification of torque tubes from Portugal

N299270 August 21, 2018 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Antonio Pedro Antunes Irmãos Silvas S.A. (Metalogalva) Maganha Santiago de Bougado, Apt 206 Trofa 4786-909 Portugal RE: The tariff classification of torque tubes from Portugal Dear Mr. Antunes: In your letter dated July 23, 2018, you requested a tariff classification ruling. The products to be imported are torque tubes. These welded, cold-formed alloy steel tubes are used in solar trackers, mechanical structures which are mounted into the ground and support the solar panels and rotate the panels in order to convert solar energy into electricity. The main function of the torque tubes is to hold the solar panels which are mounted to the tubes by means of a clamp. The tubes have been specially designed for use in solar panel structures. You state that the tubes, which have an outside diameter of 127 mm, wall thicknesses ranging from 2.5 mm to 4.0 mm and lengths ranging from 5.54 m to 9.46 m, are either pre-galvanized or hot-dipped galvanized. The pre-galvanized torque tubes are made from a coil that has been coated with zinc. First, the coils are slit, formed into the tubes and swaged on one end. After they are swaged, 18 to 40 holes are drilled along the entire length of the tube. The hot-dipped galvanized tubes are made from a hot-rolled coil. The master coils are slit and formed into tubes. The tubes are then swaged and 18 to 40 holes are drilled along the entire length of the tube and then hot-dipped galvanized. The applicable subheading for the torque tubes 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 the World Wide Web at https://hts.usitc.gov/current. 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 mary.ellen.laker@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division