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

Mr. Steven Money
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134

RE: The tariff classification of Max-Metal® from China.

Dear Mr. Money:

In your letter dated September 7, 2011, on behalf of Grimco, Inc., you requested a tariff classification ruling.

The product to be imported is Max-Metal®, a composite article comprised of a polyethylene core sandwiched between two Alloy 1100 aluminum sheets. These cold-rolled sheets meet the Chapter 76, Subheading Note 1(a) definition for aluminum, not alloyed and will range in thickness from 0.15 mm to .30 mm. Max-Metal® is available in a variety of sizes, colors and textures and is used in the sign and graphics industry.

The applicable subheading for the Max-Metal® containing aluminum sheets of a thickness exceeding .2 mm will be 7606.11.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square), of aluminum, not alloyed, not clad, with a thickness of 6.3 mm or less. The rate of duty will be 3 percent ad valorem. The applicable subheading for the Max-Metal® containing aluminum sheets of a thickness not exceeding .2 mm will be 7607.20.5000, HTSUS, which provides for aluminum foil, (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, backed, other. The rate of duty will be free.

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