The tariff classification of a steel plenum from Turkey

N324197 February 25, 2022 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.9590 Mr. Michael J. Skidmore 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of a steel plenum from Turkey Dear Mr. Skidmore: In your letter dated February 7, 2022, you requested a tariff classification ruling on behalf of your client, Freedom Wind Tunnel LLC. The product to be imported is identified as a steel plenum assembly for an indoor wind tunnel which will be used for entertainment purposes. According to your submission, the plenum is the bottom section of the wind tunnel and will be positioned on the building foundation. Due to its size, the plenum will be broken down into eight large sections and assembled on site. Each section is comprised of structural steel parts that have been cut, painted, welded, riveted and custom formed. The applicable subheading for the steel plenum 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. 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