CLA-2-84:OT:RR:NC:1:104
Mr. Leslie Alan Glick
Porter Wright
1919 Pennsylvania Ave. NW
Suite 500
Washington, DC 20006
RE: The tariff classification of aluminum sunshade blades from China
Dear Mr. Glick:
In your letter dated March 6, 2012 on behalf of Construction Specialties, Inc. (Construction Specialties or CS Group), you requested a tariff classification ruling.
The aluminum sunshade blades are designed for use in the motorized Solarmotion Controllable Sunshades. The Sunshades are a system of non-retractable exterior blinds mounted on the exterior of a building to prevent over or under shading. The blades will be vertically mounted to the glass curtain wall of a building via horizontal mullions. The blades are framed and mounted directly to the building with no base or support apart from the points at which the assembly is welded to the building. Frames, horizontal mullions, trim, linkages and motors are not present at time of importation. Subsequent to the blades’ importation, motors will be added to enable the blades to rotate and track the sun throughout the day.
The blades are made from a mix of extrusions and perforated sheet. The extrusions are aluminum designation number 6061-T6. The perforated sheet is aluminum designation number 3003. In China, the blades are produced from aluminum sheet which is perforated, cut to size, formed or rolled into an airfoil shape and painted. A vertical mullion (an aluminum rod extrusion) is attached to the center of the sheet blade to act as a pivot point. Extruded vertical mullions are cut to the length required for corresponding individual blades. Sheet stiffener supports, or carriers, are mechanically fastened to the vertical mullions to facilitate their attachment to the aluminum sheet part of the blades. The perforated sheets are then attached and screwed into place. Extruded strut pieces are fastened to the sheets using countersunk fasteners. The finished blade assemblies are shipped directly to the job site in the United States for installation. No further machining is needed.
In your letter, you propose classifying the blades in subheading 8479.90.9450, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of machinery for public works, building or the like”. Subheading 8479.10.00, HTSUS, provides for machinery for public works, building or the like. Public works consist of projects, such as highways, dams, and bridges, which are financed by public funds and are for use by the general public. The sunshade blind system is not a public works. In addition, the sunshade blind system of which the blades are parts is not machinery for building or the like. “Building” refers to machinery which performs operations such as certain construction or installation work. In this instance, the blind system is being installed rather than doing installation work itself. The system’s purpose is not to build but to prevent over or under shading. As the blades are not part of a machine which is itself classified in subheading 8479.10.00, HTSUS, the blades would not be classified in subheading 8479.90.9450, HTSUS.
The applicable subheading for the aluminum sunshade blades as described above will be 8479.90.9496, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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://addcvd.cbp.gov/
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division