CLA-2- 39;76:OT:RR:NC:1:117
Mr. Jeffrey Stapleton
M.E. Dey & Co., Inc.
700 W. Virginia St., Suite 300
Milwaukee, WI 53204-1539
RE: The tariff classification of corner guards and end wall protectors
Dear Mr. Stapleton:
In your undated letter received in this office December 17, 2012, you requested a tariff classification ruling on behalf of your client InPro Corporation.
We have reviewed your product information and the samples of each of five products submitted on behalf of your client InPro Corporation. All products are corner guards and wall protectors used to prevent damage to interior building walls caused by pedestrian traffic especially from carts, wheelchairs and similar articles.
The first two products, the 160 N BluNose High Impact Corner Guard and the 160 Series High Impact Corner Guard, both consist of an extruded, textured, polyvinyl chloride (PVC) covers. For the first product, the PVC cover snaps onto an extruded PVC retainer. The product includes a PVC top cap and fasteners for installation. For the second product, the PVC cover snaps onto an aluminum alloy retainer. Based on information furnished regarding area covered by the PVC and functionality, it is the opinion of this office that the essential character of these products is imparted by the PVC.
The applicable subheading for the 160 N BluNose and 160 Series High Impact Corner Guards will be 3925.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.
The 160 Flush Mount Corner Guard consists of an extruded, textured, polyvinyl chloride (PVC) cover that snaps onto an aluminum retainer. The aluminum retainer overlaps the separated sheets of drywall on two perpendicular walls to form a corner which did not exist without the aluminum retainer. The overwhelming value of this corner guard is the aluminum and not the PVC. You suggested classification in Heading 3925 HTSUS as builders’ ware of plastics. We do not agree. It is the opinion of this office that the essential character of this product is imparted by the aluminum through value and functionality.
The applicable subheading for the 160 Flush Mount Corner Guard will be 7604.29.10, 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.
The 160FR 2HR Flush Mount Fire Rated Corner Guard is described as consisting of an aluminum alloy retainer that is screwed onto two sheets of drywall to form a corner. The sheets of drywall do not actually meet to form the corner. The aluminum retainer forms the corner. Additional components of this product include a fire blanket of ceramic fiber fitted behind the retainer profile and a galvanized steel angle. We find the essential character of this product to be aluminum. You suggested classification in 7616.99.5090, HTSUS, as other articles of aluminum. We find this product to be more specifically provided for elsewhere in the tariff as aluminum profiles.
The applicable subheading for the 160 FR 2HR Flush Mount Fire Rated Corner Guard will be
7604.29.10, 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.
The 140D Flush Mount End Wall Protector which is predominantly aluminum alloy consists of an aluminum retainer that is screwed onto two sheets of drywall to form an end wall. A plastic cover sold separately will be snapped over the retainer during installation. The essential character of this product is aluminum.
You suggested classification in 7616.99.5090, HTSUS, as other articles of aluminum for both the 160 FR 2 HR and 140D corner guards. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. Â GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. It is the opinion of this office that both these products are more specifically provided for elsewhere in the tariff as aluminum profiles.
The applicable subheading for the 160 FR 2HR Flush Mount Fire Rated Corner Guard and 140D Flush Mount End Wall Protector will be 7604.29.10, 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division