The tariff classification of Horizontal Cage Segments and Vertical Cage Segments from Germany

N300526 October 3, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Donald Harrison Gibson, Dunn & Crutcher LLP 1050 Connecticut Avenue, N.W. Washington, DC 20036 RE: The tariff classification of Horizontal Cage Segments and Vertical Cage Segments from Germany Dear Mr. Harrison: In your letter dated September 5, 2018, you requested a tariff classification ruling on behalf of Mauser Werke GmbH. Samples and pictures of the Horizontal Cage Segments and Vertical Cage Segments were submitted for our review. The subject articles are identified as Horizontal Cage Segments and Vertical Cage Segments that are used to manufacture the cage section of Mauser intermediate bulk containers. You indicated in your letter that “The Horizontal and Vertical Cage Segments will be produced from rectangular galvanized carbon steel tubes that feature two sides that are flat and two sides that are profiled with a wall thickness of 0.9 mm for the tubes used to produce the Horizontal Cage Segments and a wall thickness of 0.8 mm for the tubes used to produce the Vertical Cage Segments. The length of these tubes will be 4250 mm for the tubes used to produce the Horizontal Cage Segments and 4165 mm for the tubes used to produce the Vertical Cage Segments.” The steel tubes for the Horizontal and Vertical Cage Segments will be further processed to conform to the precise requirements for their use in producing the steel cages for the Mauser intermediate bulk container units. The steel tubes for the Horizontal Cage Segments will be processed by tapering one end of the tube into a star shape. The steel tubes for the Vertical Cage Segments will be processed by flattening one end of the tube in a shape that is used to accommodate further welding of the segment to the top or bottom of the horizontal bar in producing the cages in the United States. The processing of the cage segments prior to importation into the United States will involve steps performed with the use of an automatic tapering and cutting machine. In their condition as imported, the basic steel tubing has been further processed into articles that are dedicated for the specific purpose of producing the cage units for the Mauser intermediate bulk container units. The applicable subheading for the Horizontal Cage Segments and the Vertical Cage Segments will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 percent ad valorem. 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 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division