The tariff classification of steel ceiling panels and wall panels and aluminum ceiling panels from China and Canada. Correction to Ruling Number N309126

N313049 July 9, 2020 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.9590; 9903.88.02; 7610.90.0080 Ms. Ashleigh Fyman Expeditors Tradewin, LLC. 1017 Northpointe Industrial Blvd. Hanahan, SC 29410 RE: The tariff classification of steel ceiling panels and wall panels and aluminum ceiling panels from China and Canada. Correction to Ruling Number N309126 Dear Ms. Fyman: This letter replaces the ruling letter we sent to you under file number N309126 dated February 19, 2020, and corrects a minor error in the description of the ceiling panels and wall panels. A complete correction letter follows. In your letter dated January 22, 2020, you requested a binding ruling for classification of two items for your client, Armstrong World Industries, Inc. Item 1 is described as a linear steel panel, part number 5493, that is used for a variety of flexible and unique acoustical interior and exterior solutions. The panel is constructed in China from a single sheet of A1008 CS Type B Galvanneal ZF120 electrogalvanized steel with a powder-coated finish. The sheets are punched to specified M2 perforations and cut to the required width to make the flat blanks. The blanks are then formed on a brake press to create four bends in total. The formed panels are then powder coated to a customer-specified color. If the panel is to be used as an interior panel, fleece coating is applied. The manufacturing process for the interior and exterior panels is identical with the exception of the fleece. The fleece is not used on exterior panels. The panels do not form the actual ceiling or wall of the building, but are attached to the ceiling or wall of the building. Interior and exterior installations are the same, with one exception. In exterior applications, compression posts (supplied by the installer) may be required in areas that are susceptible to wind forces. Item 2 is described as a torsion spring aluminum panel, part number D-J170221-M5-F1, that is used for both interior and exterior solutions. The panel is constructed from a single sheet of 3003H14 aluminum with a vinyl-faced membrane laminate and polyester paint finish. The United States (U.S.) origin aluminum coil is shipped to Canada where it is perforated and cut to length as a flat blank, then cut to the required shape on a Turret Punch Press where perforations are made. The blank is formed on a brake press to include four bends. The panels are then shipped to the U.S. where the powder coating is applied. The panels are shipped back to Canada where the fleece coating is applied, the four Chinese origin brackets are installed, and the U.S. origin springs are attached to the brackets. The panels do not form the actual ceiling of the building but are attached to the ceiling of the building. Exterior applications may require compression posts (provided by the installer) that provide rigidity in areas that are susceptible to windy conditions. As both items have been prepared for use in structures, the applicable subheading for the linear steel panel 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. The applicable subheading for the torsion spring aluminum panel will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns): aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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