CLA-2-76:OT:RR:NC:N1:116
Mr. Kevin Park
HECNY Brokerage Services Inc.
141-07 20th Ave., Suite 302
Whitestone, NY 11357
RE: The tariff classification of aluminum coils from China
Dear Mr. Park:
In your letter dated December 16, 2022, you requested a tariff classification ruling on behalf of your client, Hanwood Group Company Ltd.
The product under consideration is described as painted aluminum alloy sheet with an Aluminum Association Series Designation (AASD) of 8011A. The aluminum sheet originates in China and will be imported in coils. The thickness of the sheet is between 0.017 inch (0.43 mm) and 0.023 inch (0.58 mm), with a width of between 40 inches (1016 mm) and 50 inches (1270 mm). The aluminum sheet is used to manufacture insulated ceilings and roofing.
The applicable subheading for the aluminum sheet will be 7606.12.3096, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: rectangular (including square): of aluminum alloys: not clad: with a thickness of 6.3 mm or less: other: other. The rate of duty will be 3 percent ad valorem.
The aluminum sheet may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the Department of Commerce ITA website at https://www.trade.gov/data-visualization/adcvd-proceedings, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 7606.12.3096, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7606.12.3096, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7606.12.3096, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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