CLA-2-76:RR:NC:N1:113: L85107

Mr. Paul C. Ross
Paul Ross Associates, Inc.
288 Verge Street
Springfield, MA 01129

RE: The tariff classification of aluminum extrusions from China

Dear Mr. Ross:

In your letter dated May 5, 2005, you requested a tariff classification ruling.

The merchandise consists of two sizes of extruded heat transfer plates made of aluminum. The plates will be used in hydronic radiant floor heating.

The applicable subheading for the aluminum extrusion plates will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 2.5 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division