The tariff classification of temporary flood barriers from Sweden

N303118 March 14, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Sten-Magnus Herman Kullberg Geodesign Barriers, Inc. 12947 SE Suzanne Drive Hobe Sound, FL 33455 RE: The tariff classification of temporary flood barriers from Sweden Dear Mr. Kullberg: In your letter dated February 12, 2019, you requested a tariff classification ruling. The products under consideration are four types of temporary flood barriers, i.e., pallet, board, diamond and premium steel barriers, used to protect homes, buildings or a city from flooding. You indicate that the barriers are anchored to the ground by water pressure and once the water recedes, they are cleaned, packed and stored for use in the next flood. The barriers consist primarily of a steel support frame, a plate or sheet, a plastic membrane, steel chain and a steel spring clip. However, there are slight variations between the barrier types. The pallet and board barriers contain a wood pallet plate and steel connection rods. The diamond barriers include an aluminum diamond plate and steel connection rods while the premium steel barriers come with a steel sheet rather than a wood or aluminum plate. Based on the information provided, we find that the barriers are composite goods, the essential character of which is imparted by the steel frame which you state supports the wall and carries the weight of the water. The applicable subheading for the temporary flood barriers 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 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division