The tariff classification of a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit from Canada.

N359570 April 2, 2026 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080, 7308.90.9590 Ms. Vanessa DePasquale Northern Customs Brokers 2351 Whirlpool Street Niagara Falls, NY 14305 RE: The tariff classification of a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit from Canada. Dear Ms. DePasquale: In your letter dated March 9, 2026, you requested a tariff classification ruling on behalf of your client, Les Entreprises MOOVOP Inc. The merchandise under consideration is a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit. From the information you provided, the Tall42 Block measures 48 inches wide by 42 inches high by 18 inches thick at its widest points. It is comprised of concrete reinforced by an internal wire mesh. It features two metal flanges, which run through the length of the barrier, that allow additional blocks to be connected to either end using metal pins. Multiple Tall42 Blocks can be used together to create a chain of movable barriers designed to secure a road or worksite. The Variable Length Barrier (VLB) measures 42 inches high by 18 inches thick, and has a width that can be adjusted from 36.125 inches long to 48.125 inches long at its widest points. It is comprised of Grade 50W alloy steel and is part of a road barrier system. When connected to Tall42 Blocks, the VLB can be extended lengthwise, allowing the barrier to adapt to curves. You state that the Tall42 Barrier Kit is comprised of twelve Tall42 blocks and one VLB. However, in a subsequent email, you explained that the Tall42 Blocks and VLB are not sold at retail, and are not packaged together for retail sale. Instead, they are imported and then sold to your customers in the quantities required for a particular application. The ratio of Tall42 Blocks to VLBs may also change depending on the customer’s requirements. You suggest classification of the Tall42 Barrier Kit as a set in 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), with the Tall42 Block component providing the essential character. However, the Tall42 Blocks and VLBs are not imported packaged together for retail sale without repacking, and are not a set. The Tall42 Blocks and VLBs which comprise the Tall42 Barrier Kit must be classified separately upon importation into the United States. You also suggest the VLB is classified in subheading 6810.99.0080, HTSUS, which provides for Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other. We disagree and turn to the Explanatory Notes (ENs) for guidance. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 7308, HTSUS, state in pertinent part, that: This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterized by the fact that once they are put in position, they generally remain in that position. Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as : Pit head frames and superstructures… assembled railings and fencing; levelcrossing gates and similar barriers; frameworks for greenhouses and forcing frames; largescale shelving for assembly and permanent installation in shops, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways [emphasis added], made from sheet metal or from angles, shapes or sections. It is our opinion that the VLB is a part of a structure of iron or steel and is therefore classified in heading 7308, HTSUS. The applicable subheading for the Tall42 Block will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free. The applicable subheading for the VLB will be 7308.90.9590, 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 general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at nicole.d.sullivan@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division