CLA-2-76:OT:RR:NC:N1:117
Mr. Caglar Aktas
Synctrans International, Inc.
1750 E. Golf Road, Suite 388
Schaumburg, IL 60173
RE: The tariff classification of aluminum profiles from Turkey. Amendment to Ruling Number N300753
Dear Mr. Aktas:
This replaces Ruling Number N300753, dated October 22, 2018, which did not include a statement indicating that the profiles are subject to additional duties imposed on steel and aluminum products pursuant to Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862). A complete amended ruling follows.
In your letter dated September 24, 2018, you requested a tariff classification ruling on behalf of your client, ERA Global Solutions Inc.
The products to be imported are series 6063 aluminum alloy extrusions/profiles. These open profiles are imported in lengths of 15, 19 and 20 feet and will ultimately be used in the manufacture of doors, windows or bodywork for Recreational Vehicles (RVs).
Consideration was given to classifying the aluminum profiles in heading 8716, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of trailers, as you suggested. However, the articles under consideration are aluminum profiles that have no shape or outline of a finished article. They are not identifiable as parts of trailers, and as such, classification of the aluminum profiles in heading 8716, HTSUS is precluded.
The applicable subheading for the aluminum profiles will be 7604.29.1000, 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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7604.29.1000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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,
Steven A. Mack
Director
National Commodity Specialist Division