Ms. Estela Danielle Molini
AKG North American Operations, Inc.
7315 Oakwood St. Ext.
Mebane, NC 27302
RE: The tariff classification of extruded aluminum profiles from Denmark
Dear Ms. Molini:
In your letter dated July 11, 2019, you requested a tariff classification ruling.
There are four products under consideration identified as core profiles, part numbers 8424.009.0000 - P9, 8424.102.0000 - P102, 8424.166.0000 - P166 and 8424.209.0000 - P209. All four products are described as extruded profiles that have been drawn to custom shape and will be used in the manufacture of heat exchangers/radiators. They will be supplied in F10, F12 or F14 temper and are an alloyed aluminum, either 3103 with a maximum magnesium concentration of 0.05 percent or 3003 with a maximum copper content of 0.10 percent. As per the additional information received, the profiles are not hollow.
The applicable subheading for all four products will be 7604.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum bars, rods and profiles, of aluminum alloys, other, other profiles. The rate of duty will be 5 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 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 7604.29.1000, 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].
Steven A. Mack
National Commodity Specialist Division