CLA-2-76:OT:RR:NC:1:117
Mr. Kelvin Lo
Sun Bright International Corp.
151 Gardner Ave.
Brooklyn, NY 11237
RE: The tariff classification of aluminum extrusions from China, Taiwan and Vietnam.
Dear Mr. Lo:
In your letter dated October 18, 2010 you requested a tariff classification ruling.
The products to be imported are described as aluminum top sash locks for double hung windows. You state that these pieces are also known as anti-drift or anti-creep latches. Measuring 1.125” in height and width and 4.00” in length, these alloyed aluminum extrusions are designed to slide into a channel on the top part of the window, thus holding it in place.
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. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
We disagree with your proposal to classify the aluminums in subheading 8301.40.6090, Harmonized Tariff Schedule of the United States (HTSUS, which provides for other locks of base metal. Per EN 83.01, heading 8301 provides for fastening devices operated by key, controlled by combination or operated electrically. Since the top sash lock is not operated by any of these means, it cannot be classified in this heading. Additionally, EN 83.01 notes that heading 8301 does not include simple latches or bolts, which may be classified in heading 8302. Subheading 8302.41, HTSUS, provides for base metal mountings, fittings and similar articles suitable for buildings. However, EN 83.02(D)(5) notes that rods, tubes and bars, suitable for use as curtain or stair rods, etc., merely cut to length and drilled, remain classified according to the constituent metal. Accordingly, although the top sash lock may prima facie appear to be provided for in heading 8302, EN 83.02(D) (5) excludes it from classification within this provision.
The applicable subheading for the aluminum extrusions will be 7604.29.1000, HTSUS, which provides for aluminum bars, rods and profiles, of aluminum alloys, other, other profiles. The general 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
Please be advised that the subject aluminum extrusions from China may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division