CLA-2-76:OT:RR:NC:N1:117
Ms. Kim M. Caywood-Pierce
A.N. Deringer, Inc.
173 West Service Rd.
Champlain, NY 12919
RE: The tariff classification of various aluminum shower enclosures from China
Dear Ms. Caywood-Pierce:
In your letter dated June 7, 2019, you requested a tariff classification ruling on behalf of your client, Fleurco Products Inc.
There are five products to be imported. Each product is a complete kit to be imported into the United States in an unassembled/disassembled state, and ready for installation.
Item #1 is the Latitude Shower In-Line. It is a matte black, fully framed aluminum shower enclosure with silkscreened gridlines in the glass panels to create a smooth surface. The enclosure is made up of a fixed panel and a sliding shower door. The framed shower enclosure is manufactured using aluminum wall jambs, aluminum top and bottom rails, an aluminum center column, top and bottom roller assemblies, a fixed panel and a rolling door panel that are made of 5/16” clear tempered glass. The door panel is predrilled for the assembly of two top rollers and two bottom rollers, included when imported. Aluminum magnetic closures are used to ensure a water-tight design along the outer edge of the door.
Item #2 is the Latitude Tub Enclosure. It is a matte black, fully framed aluminum tub enclosure with silkscreened gridlines in the glass panels to create a smooth surface. The enclosure is made up of a fixed panel and a sliding door. The enclosure is manufactured using aluminum wall jambs, aluminum top and bottom rails, an aluminum center column, top and bottom roller assemblies, a fixed panel and a sliding door panel that are made of 5/16” clear tempered glass. Each door panel is predrilled for the assembly of two top rollers and two bottom rollers, included when imported. Aluminum magnetic closures are used to ensure a water-tight design along the outer edge of the door.
Item #3 is the Latitude 2-Sided. It is a matte black, fully framed aluminum shower enclosure with silkscreened gridlines in the glass panels to create a smooth surface. The aluminum framed shower enclosure is made up of two components. The first component is manufactured using aluminum wall jambs, aluminum top and bottom rails, an aluminum center column, sturdy top and bottom roller assemblies, and a fixed panel and door panel that are made of 5/16” clear tempered glass. The second component includes a top and bottom aluminum frame, aluminum frame sides, an aluminum corner jamb, and a fixed glass panel made of 5/16” clear tempered glass. The door panel is predrilled for the assembly of two top rollers and two bottom rollers, included when imported. Aluminum magnetic closures are used to ensure a water-tight design along the outer edge of the door.
Item #4 is the Latitude Shower Shield. It is a matte black, framed aluminum shower enclosure with silkscreened gridlines in the glass to create a smooth surface. The aluminum framed shower enclosure is manufactured using an aluminum wall jamb, aluminum top and bottom frames, an aluminum frame side, an aluminum support bar, stainless steel wall brackets for the support bar, and a fixed glass panel made of 5/16” clear tempered glass. The aluminum support bar acts as a part of the complete unit, providing stability to the framed aluminum structure.
Item #5 is the Latitude Shield 2-Sided & Corner. It is a matte black, framed aluminum shower enclosure with silkscreened gridlines in the glass panels to create a smooth surface. The aluminum framed shower enclosure is made up using a combination of the Latitude Shower Shield units, and includes aluminum wall jambs, aluminum top and bottom frames, aluminum frame sides, aluminum support bars, stainless steel wall brackets for the support bar, and fixed glass panels made of 5/16” clear tempered glass. The aluminum support bars act as a part of the complete unit, providing stability to the framed aluminum structure.
For all five products you have suggested classification in 7610.10.3000, 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: doors, windows and their frames and thresholds for doors: other. This office disagrees.
Items 1, 2, and 3 are comprised of both doors and fixed panels. Items 4 and 5 are comprised of fixed panels only with no doors. As such, classification in 7610.10.3000, HTSUS, would not be appropriate. All five items are more appropriately classified in 7610.90.0080, 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 per cent 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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7610.90.0080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7610.90.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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