CLA-2-76:OT:RR:NC:1:117
Lucille Ramsey
PEH Hong Kong Inc.
1989 Hardenbrook Avenue
Shasta Lake, CA 96019
RE: The tariff classification of aluminum shower enclosure kits from China
Dear Ms. Ramsey:
In your letter dated November 11, 2010 you requested a tariff classification ruling.
The products you intend to import are described as aluminum framed and frameless stick stall kits and aluminum framed and frameless sliding enclosure kits. The aluminum used is an aluminum alloy meeting the specifications for either 6463-T6 or 6063-T5 depending on the color specified by the customer. The enclosure kits contain materials to build enclosures around installed tubs or showers that are not enclosed by walls. The stick stall kits are used for those tubs and showers that are already enclosed by walls or other structured panels and therefore require less material to enclose the tub or shower. The framed kits would contain more aluminum profiles than the frameless because a framed unit would need to be fully framed in aluminum profiles, while the frameless would not have aluminum framing around the glass. The units will be shipped without the glass. The kits are shipped to your customer who adds the glass and customizes the enclosure at the job site.
The kits are imported with various components depending on the customer’s specifications. You have provided us with examples of kits and their components as follows:
Kits “A” and “C” will have aluminum profiles and screws for assembly for a framed unit plus either a towel bar and handle pack or just a handle pack.
Kits “B”, “D”, and “E” will have aluminum profiles and screws for assembly for a frameless unit plus either a handle pack, a towel bar and handle pack, or a pull knob and towel bar.
In addition to the accessory pieces of towel bars, handles and pull knobs your photos show many other parts such as rollers on profiles, hinges, and slider guides which are necessary to the construction of shower enclosures. Those parts and the aluminum profiles appear to be fully fabricated and prepared for their end use in the creation of a shower enclosure.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3 provides: When by application of rule 2(b) or for any other reason, goods are, prima facie classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the materials or substances contained in mixed or composite goods or to part only on the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). Explanatory Note X to GRI 3(b) provides, in relevant part: For the purpose of this Rule, the term 'goods put up in sets for retail sale' shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings ; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). The instant merchandise consists of articles which would be individually classified in several different headings, which are packaged together to meet a particular need (installation of shower enclosures), and which are sold to users in the same packaging in which they are imported. Therefore, the shower enclosure kits are “sets put up for retail sale,” classifiable according to GRI 3 (b). One may argue that sale to parties who install shower enclosures is not a “retail” sale. However, Customs has previously held that merchandise that is not sold directly to consumers can be “goods put up in sets for retail sales,” where some other party acts as the ultimate purchaser. HQ 083968, HQ 953919, and HQ 954616, noted.
Sets are classified as if they consisted of the material or component which gives them their essential character. GRI 3 (b). Explanatory Note (VIII) to GRI 3(b) states as follows: The factor which determines essential character will vary as between kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
Here, the aluminum profiles account for the greater part of the kit’s components and role in the assembled enclosure. It is the aluminum profiles which will be more important in creating the enclosure than any of the accessory components. Therefore, it is the aluminum profiles which have been specially prepared for use in the structure of a shower enclosure that impart the essential character to the aluminum shower enclosure kits.
The applicable subheading for the shower enclosure kits will be 7610.90.0080, 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: other, other, other. The rate of duty will be 5.7 percent ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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").
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/.
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