CLA-2-73:OT:RR:NC:N1:113
Mr. Chad C. Schulz
Menard Inc.
5101 Menard Drive
Eau Claire, WI 54703
RE: The tariff classification of aluminum counter trim from China
Dear Mr. Schulz:
In your letter dated October 25, 2012, you requested a tariff classification ruling. Pictures and descriptive literature for the counter trim were submitted for our review.
The merchandise under consideration is identified as counter trim. The counter trim under consideration consists of a t-shaped bar of aluminum that measures approximately 20 inches in length by 1¾ inches in width by ½ inch in height. The bar measures approximately 1 mm in thickness. The counter trim is placed over the gap between the range and the kitchen countertop. It is not fastened into place. The counter trim is used to prevent food or liquid from falling into the gap between the range and the countertop. You indicated that the subject counter trim is enameled in bisque to match the color of the range.
You suggested classification for the aluminum counter trim under heading 7604, Harmonized Tariff Schedule of the United States (HTSUS), as an aluminum profile. The subject counter trim that is used to prevent crumbs from falling into the gap between the range and the kitchen countertop is imported cut to length for this particular use and is an identifiable final consumer product. As such, it is the opinion of this office that the trim has assumed the character of articles or products of other headings and is not classifiable as an aluminum profile in heading 7604, HTSUS. Therefore, the aluminum counter trim is classified under heading 7615, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum.
The applicable subheading for the aluminum counter trim will be 7615.10.9100, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other. The rate of duty will be 3.1 percent ad valorem.
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/.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division