CLA-2-76:OT:RR:NC:1:117

Mr. Kelvin Lo
Sun Bright International Corp.
151 Gardener Ave.
Brooklyn, NY 11237

RE: The tariff classification of aluminum window frames from China.

Dear Mr. Lo:

In your letter dated September 16, 2010 you requested a tariff classification ruling.

The products to be imported are window frames. These frames are made from alloyed aluminum extrusions which incorporate channels that have been filled with polyurethane to form thermal bridges for insulation purposes. Available in a variety of sizes, finishes and colors, these frames are used for commercial windows.

The applicable subheading for the window frames will be 7610.10.0010, 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, doors, windows and their frames and thresholds for doors, windows and their frames. The rate of duty will be 5.7 percent ad valorem.

Please be advised that aluminum window frames from China may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").

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