CLA-2-76:OT:RR:NC:N1:116
Mr. Wendell Nash
Press Metal North America, Inc.
102 Mary Alice Park Road
Cumming, GA 30040
RE: The tariff classification of Recreational Vehicle trim profiles from Malaysia
Dear Mr. Nash:
In your letter dated October 25, 2019, you requested a tariff classification ruling.
The products to be imported are part numbers PMNA4446S, PMNA4447S, PMNA4509S, PMNA4508S, and are described as Recreational Vehicle (RV) trim profiles made of base metal aluminum that have been extruded, fabricated, and powder painted. In your additional information, you provided that the profiles are manufactured from 6063 aluminum alloy. The profiles will be used in various locations on RVs. For example, part number PMNA4447S is used as the awning gutter behind the awning assembly, while PMNA4508S and PMNA4509S are used as trim on the outside of the RV. Part number PMNA4446S is used as a gutter at the top of the RV.
You suggested classifying the trim profiles in subheading 8716.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of trailers. We disagree.
Classification under the Harmonized Tariff Schedule of the United States (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 may then be applied. GRI 3(a) states in pertinent parts, “The heading which provides the most specific description shall be preferred to headings providing a more general description.”
It appears that the trim profiles are not identifiable as parts of trailers. In addition, the product in its imported condition is more specifically provided for in another subheading. As a result, classification of the trim profiles in heading 8716, HTSUS, is precluded.
The applicable subheading for the RV trim 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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division