CLA-2-76:OT:RR:NC:1:117
Ms. Barbara Dawley
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road
Suite 4
Fairfield, Connecticut 06824
RE: The tariff classification of aluminum door thresholds from China.
Dear Ms. Dawley:
In your letter dated January 5, 2011 you requested a tariff classification ruling on behalf of your client, Columbia Aluminum Products, LLC. Representative samples were submitted with your request and will be returned as you requested.
The items you plan to import are three door thresholds identified as styles 9900, 9820 and 8810. The thresholds are specifically manufactured for installation with outside doors in homes and other buildings and will be imported in lengths of 30, 32 and 36 inches.
The door thresholds are composite goods made up of different materials. Product 9900 is comprised of an aluminum extrusion, a PVC extrusion and an extruded PVC substrate. Product 9820 consists of an aluminum extrusion, a PVC extrusion and insert bar, and an injection molded wood filled plastic substrate. Product 8810 is comprised of an aluminum extrusion, a high density PVC extrusion and a pine wood substrate.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
You suggest that the essential character of styles 9900 and 9820 is imparted by the plastic components and that those products should be classified in subheading 3925.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included…doors, windows and their frames and thresholds for doors, other.
We believe the classification of all three styles will be governed by GRI 3(b), with the essential character being imparted by the aluminum components. Note, even if we were to determine that the aluminum and plastic components in styles 9900 and 9820 merit equal consideration the items would still be classified as aluminum in 7610.10.0020, HTSUS, under GRI 3(c). Although it is true that for styles 9900 and 9820 the plastic components predominate by weight and value, the aluminum components account for between 40 and 42 percent of the cost of the complete thresholds, which is not an insignificant percentage of the whole. The aluminum comprises most of the width and surface area of the thresholds and provides the greatest visual impact. In addition, the aluminum components contribute significantly towards the function of the thresholds. The slope of the aluminum profile permits the threshold to perform its tasks to control unwanted airflow, water, pests and debris from entering a building and to bridge the space between one floor surface and another so as to facilitate deliveries, reduce tripping hazards and meet ADA standards for wheelchair access. The strength of the aluminum permits it to provide a secure bottom piece to the doorway and to support those who pass through the doorway.
You suggest that the essential character of style 8810 is imparted by the wood support piece and that style 8810 should be classified in subheading 4418.20.8060, HTSUS, which provides for builders’ joinery and carpentry of wood; other doors and their frames and thresholds. In style 8810, the aluminum component performs all of the same tasks outlined above. In addition, the aluminum component predominates by weight, value, and complexity, with the weight and cost of the aluminum being approximately three times that of the wood. The coniferous wood (a softwood) support does not function as a durable surface nor does it resist moisture.
The applicable subheading for the three aluminum door thresholds, styles 8810, 9900 and 9820, will be 7610.10.0020, 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, thresholds for doors. The rate of duty will be 5.7 percent ad valorem.
Please be advised that aluminum door thresholds 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