CLA-2-76:OT:RR:NC:1:117
Robert Stock
Phoenix International Freight Services Ltd.
74 Southwoods Parkway, Suite 100
Hapeville, GA 30354
RE: The tariff classification of aluminum fence sections from China
Dear Mr. Stock:
In your letter dated August 26, 2010 you requested a tariff classification ruling on behalf of your client, The Forster Company Inc.
The items you intend to import are aluminum fence sections. A sample of a section was submitted with your inquiry and will be returned to you as requested. The sample measures approximately 24 inches in height and 18 inches in width. It is composed of two square tubular end posts with caps connected between the end posts to three horizontal profiles with holes through which three square tubular bars with decorative ends are vertically placed. The sample appears to be a model for larger size fences with larger sections as well. The name of the company Forster Fence is prominently displayed on a medallion in the center of the section.
The applicable subheading for the aluminum fence section will be 7610.90.0080, Harmonized Tariff Schedule of the United States (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 5.7 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division