CLA-2-76:OT:RR:NC:N1:117
Mr. Aubrey Ghinn
Cougar Concrete Global Inc.
OA Skyline Group
2000 Rogers Road
Perth, Ontario
K7H 1P9
RE: The tariff classification of aluminum guardrail, walkway and ladder systems from Australia
Dear Mr. Ghinn:
In your letter dated May 11, 2015 you requested a tariff classification ruling as well as a trade agreement eligibility ruling.
The products you intend to import are aluminum roof guardrail, walkway and roof ladder systems. They are described as being composed of modular aluminum components that are mainly hollow aluminum alloy grade 6106 extrusions. All components necessary to make a complete kit of each system are stated to be included in the shipments and are shipped to Canada for stocking and further processing. Some manufacturing of platforms and cross-over bridges are done in Canada. Some components are stated to be cut in Canada to suit individual systems. Components of each system are also stated to be put together as a site-specific kit in Canada.
The applicable tariff provision for the roof guardrail, walkway and roof ladder systems 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 general rate of duty will be 5.7 percent ad valorem.
You have requested a determination on eligibility of this merchandise for the U.S.- Australia Free Trade Agreement (UAFTA).
General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –
(i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;
(ii) the good was produced entirely in the territory of Australia or of the United States, or both, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note;
(B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or
(C) the good meets any other requirements specified in subdivision (n) of this note;
and such good satisfies all other applicable requirements of this note;
(iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or
(iv) the good otherwise qualifies as an originating good under this note,
and is imported directly into the customs territory of the United States from the territory of Australia.
Your shipments do not meet the eligibility criteria of the U.S.- Australia Free Trade Agreement because the goods were not produced entirely in Australia or the United States. Paragraph 28 (iii) of the UAFTA fully states: ”A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to the production, the good undergoes further production or any other operation outside the territory of Australia or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Australia or of the United States.” Since they were exported to Canada and were further processed in a third country, they do not qualify for eligibility under the UAFTA.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division