The tariff classification, marking, country of origin, and the applicability of a trade program or agreement for steel drywall studs and track from Turkey

N306468 October 22, 2019 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.3000 Hakan Sahsivar Precise Building Systems LLC 1397 Hodlmair Lane Elk Grove, IL 60007 RE: The tariff classification, marking, country of origin, and the applicability of a trade program or agreement for steel drywall studs and track from Turkey Dear Mr. Sahsivar: In your letter dated September 26, 2019, you requested a binding ruling for classification, marking, country of origin, and the applicability of a trade program or trade agreement. The products to be imported are described as cold-formed, structural or non-structural, galvanized steel framing drywall studs and track. You indicate the drywall studs and track are used in permanent locations and are secured to the floors and ceilings as non-load bearing interior partitions. They are wholly manufactured in Turkey. The applicable subheading for the galvanized steel framing drywall studs and track will be 7308.90.3000, 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: columns, pillars, posts, beams, girders and similar structural units: not in part of alloy steel. The rate of duty will be free. You have requested a country of origin determination also and have indicated the drywall studs and track are wholly manufactured in Turkey. Therefore the country of origin is Turkey. You have also requested a marking determination. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Therefore, it is necessary to ascertain who the ultimate purchaser is of the drywall studs and track. Section 134.1(d), Customs Regulations, (19 CFR 134.1(d)), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. In C.S.D. 89-47, December 8, 1988, Customs held that a construction company that installed imported steel roofing structural components was the ultimate purchaser in that instance. Similarly, in this case, we find that the actual installer of the drywall studs and track is the ultimate purchaser. Therefore, since Precise Building Systems LLC is the ultimate purchaser and will receive the drywall studs and track in the form in which they were imported, the drywall studs and track or the packaging for the studs and track should be marked, at the time of import, in a legible, permanent and conspicuous manner with “Made in Turkey”, pursuant to 19 U.S.C. 1304(a)(3)(D); 19 CFR 134.32(d). You have also requested a determination on the applicability of a trade program or trade agreement. Turkey was removed from the Generalized System of Preferences (GSP) effective May 17, 2019 and is currently not a participant in any other trade programs or trade agreements with the United States. As the drywall studs and track are classified in heading 7308, they are not subject to Trade Remedy Section 232 tariffs. 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