CLA-2-76:OT:RR:NC:N1:117
Ms. April J. Collier
Pacific Customs Brokers, Inc.
1400 A Street
Blaine, WA 98230
RE: The tariff classification of aluminum glazing bead from Canada
Dear Ms. Collier:
In your letter dated December 13, 2018, you requested a tariff classification ruling.
The product to be imported is aluminum glazing bead used in window frames. The aluminum coil from which these products are manufactured is generally either 0.014 inches or 0.018 inches in thickness, depending on the size of the window frame. The aluminum coil is manufactured in either Canada or the United States. All of the aluminum is within the 3000 series, with the majority being 3105 alloy. The aluminum coils are imported in widths ranging from 1.400 inches to 2.590 inches. The glazing bead is manufactured at Peterson’s facility in British Columbia, using a roll-forming process that shapes the aluminum coil into the desired profiles and sizes.
The applicable subheading for the aluminum glazing bead will be 7610.90.0080, 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: other: other: other. The rate of duty will be 5.7 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
In addition to classification, you also inquire as to whether the aluminum glazing bead is eligible for NAFTA. You state the aluminum coil used to manufacture the glazing bead is produced in either Canada or the United States. The bead is then manufactured in Peterson’s facility in British Columbia.
General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if--
(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--
(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or
(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or
(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or
(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for “parts” and used in the production of such goods does not undergo a change in tariff classification because--
(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or
(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.
Based on the submitted information, the merchandise does qualify for preferential treatment under NAFTA as an originating good because the goods are wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division