CLA-2-76:OT:RR:NC:1:117
Mr. Jeff Elder
A-1 Aluminum Inc.
4405 Kiln Court
Louisville, KY 40218
RE: The tariff classification of aluminum products from China.
Dear Mr. Elder:
In your letter dated December 26, 2008, you requested a tariff classification ruling. Samples were submitted and will be retained by this office.
The items you plan to import are described as aluminum alloy hollow profiles, grade 6063-T5 (Styles A-H). These aluminum extrusions are used to build skeletal framing to enclose/screen in an existing area such as a patio or porch.
Although you suggest classification of this merchandise under subheading 7604.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum alloy profiles, some styles are precluded from classification under this subheading. In your submission you describe Style A as an aluminum profile having a diameter of 76.2 mm. However, it is a hollow product in the shape of a square and meets the Chapter 76 Note 1(e) definition of a pipe/tube. Styles C, D, E and G are open profiles of various shapes and designs. You indicated in a telephone conversation that in some instances Styles C, D and G will have holes punched along their whole length prior to importation.
The applicable subheading for the hollow profiles (Styles B, F and H) will be 7604.21.0000, HTSUS, which provides for aluminum bars, rods and profiles, of aluminum alloys, hollow profiles. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the aluminum pipe/tube (Style A) will be 7608.20.0030, HTSUS, which provides for aluminum tubes and pipes, of aluminum alloys, seamless. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the open profiles (Styles C, D, E and G) will be 7604.29.1000, HTSUS, which provides for aluminum bars, rods and profiles, of aluminum alloys, other, other profiles. The rate of duty will be 5 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) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division