CLA-2-76:OT:RR:NC:N1:116
Mr. Wendell Nash
Press Metal North America, Inc.
102 Mary Alice Park Rd., Suite 602
Cumming, GA 30040
RE: The tariff classification of aluminum profiles from Malaysia
Dear Mr. Nash:
In your letter dated October 25, 2019, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned under separate cover.
The products to be imported are part numbers GA4711604H, GA4711612S, GA4711614H, GA4711615S, and GA4711609S, and are described as custom aluminum profiles for office wall systems (partitions). The profiles are made from 6063 aluminum that has been extruded, fabricated, and either anodized or painted. The profiles will be used to construct a vertical window frame connection between two, three, or four glass office wall partitions. Part numbers GA4711604H and GA4711614H have a uniform cross section along their entire length and one or more enclosed voids. For tariff purposes, these products are considered to be hollow profiles. Part numbers GA4711612S, GA4711615S, and GA4711609S have a uniform cross section along their entire length. However, unlike the hollow profiles, part numbers GA4711612S, GA4711615S, and GA4711609S have no enclosed void (open construction). For tariff purposes, these products are considered to be other profiles.
There are no holes drilled into the profiles prior to importation. All required holes are drilled at the job site. Any additional materials needed, such as required fasteners, glass, and glazing material, are provided after importation.
You have suggested classifying the profiles in subheading 7610.10.0010, 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: windows and their frames. We disagree.
The issue at hand is whether the aluminum profiles have been prepared for use in structures. The provisions of the EN instead of Explanatory Note to 73.08 apply, mutatis mutandis, to heading 7610. The General ENs to Chapter 73 state, in relevant part, that heading 7308 covers parts which have been prepared (e.g., drilled, bent or notched) for use in structures. We find the profiles have not been prepared in any way for use in structures, but are simply profiles. Under General Rule of Interpretation (GRI) 1, HTSUS, goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS.
The applicable subheading for part numbers GA4711604H and GA4711614H will be 7604.21.0010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys: hollow profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for part numbers GA4711612S, GA4711615S, and GA4711609S will be 7604.29.1010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. The rate of duty will be 5 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.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7604.21.0010 and 7604.29.1010, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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