The tariff classification of Bonnet Shells for railroad tank cars from South Korea

N303648 April 19, 2019 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Ms. Mylene Tan HJ Lee Company Inc. 14452 S. Avalon Blvd. Gardena, CA 90248 RE: The tariff classification of Bonnet Shells for railroad tank cars from South Korea Dear Ms. Tan: In your letter dated March 26, 2019, on behalf of EHot Metal, you requested a tariff classification ruling on Bonnet Shells for railroad tank cars. Photographs and specification sheets were submitted for our review. The articles under consideration are identified as Bonnet Shells, Manway Covers/Protectors or Top Fitting Housings made of steel. You stated that “The Bonnet Shell is the housing (case) to protect valves and fittings that tank cars have.” The Bonnet Shell is specifically for railroad (railway) tank cars and will be imported in tube form called ring. The subject Bonnet Shell will measure approximately 0.75 inch in wall thickness and 17.875 inches in length. The outside diameter will measure approximately 37.625 inches. There will be holes on the tube (ring) for further assembly in the tank car manufacturer’s plant in the United States. The applicable subheading for the Bonnet Shells for railroad tank cars will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other of iron or steel, other, 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