The tariff classification of steel rails used to support solar panels from India

N306609 October 25, 2019 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. William G. Braier Radix Group International dba DHL Global Forwarding Regulatory & Compliance Consulting Group 6120 Ace Industrial Drive Cudahy, WI 53110 RE: The tariff classification of steel rails used to support solar panels from India Dear Mr. Braier: In your letter dated October 8, 2019, on behalf of Panel Claw Inc., you requested a tariff classification ruling on steel rails used to support solar panels. Product specifications and drawings were provided for our review. The subject product is identified as Panel Claw’s commercial flat roof rail. The carbon steel rail under consideration is a finished component of a support system used to support solar panels in solar arrays, specifically for commercial flat roofs. You stated in your letter that “The rail is used to connect columns of other support members. The rail component is made from ASTM A1008 Grade 80 Structural Steel cold rolled sheet which is fabricated to a specified shape through the cold forming roll-form fabrication process. The component has two hems for rigidity, multiple slots and holes, and tab cutouts for securement. This component is a finished product and requires no additional processing. The raw sheet steel is coated with a Zinc-Aluminum-Magnesium alloy coating for corrosion protection. The ‘Rail’ is approximately 1.6 inches tall x 1.4 inches wide x 65 inches long.” You suggest classification of the subject rail in subheading 7216.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Angles, shapes and sections of iron or nonalloy steel: Other: Obtained from flat-rolled products: Drilled, notched, punched or cambered. We disagree. Although heading 7216, allows for products that have been further worked, based on the manufacturing process described above, we find that this finished good has been advanced beyond a basic steel mill product.  The applicable subheading for Panel Claw’s commercial flat roof rail will be 7326.90.8688, HTSUS, which provides for other articles 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 the 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