The tariff classification of a steel frame for a canopy from China

N303444 March 29, 2019 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02 Ms. Christina Kang KORD Partners 500 W. 190th Street, Suite 200 Gardena, CA 90248 RE: The tariff classification of a steel frame for a canopy from China Dear Ms. Kang: In your letter dated March 13, 2019, you requested a tariff classification ruling on behalf of your client, Caravan Canopy International Inc. The product to be imported is a steel frame for a canopy used to provide shade at picnics, sporting events, etc. This foldable frame includes plastic brackets which hold the legs and truss bars in place. A drawing of the frame was included with your submission. You suggest classification of the steel frame in subheading 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS). However, heading 7326, HTSUS, provides for a wide range of articles made of iron or steel that are not more specifically provided for elsewhere in any other heading of the tariff. Therefore, the subject steel frame for a canopy would not be classified in subheading 7326.90.8688, HTSUS, because the steel frames under consideration are more specifically covered under another heading of the tariff (7308). The applicable subheading for the steel frame will be 7308.90.9590, 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 https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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