CLA-2-76:OT:RR:NC:N1:116
Mr. Christian Boisclair
Pylex International, Inc.
400 Rue Du Parc Industriel
Shawinigan, Quebec G9N 6T5
Canada
RE: The tariff classification of an aluminum stair stringer from China
Dear Mr. Boisclair:
In your letter dated March 19, 2021, you requested a tariff classification ruling.
The product to be imported is identified as an aluminum stair stringer. According to your submission, this powder coated stair stringer is comprised of three welded components: a main square beam, a T-shape strip which acts as the tread support and a fastening strip which is welded to the top of the main beam. The main square beam and the T-shape strip, which vary in thickness from 2 – 3 mm, are made from Type 6061-T5 aluminum alloy and have been extruded. The fastening strip, which is 3 mm in thickness, is made from Type 5052-H2 aluminum alloy and has been cast. The stair stringer is imported with pre-drilled holes to facilitate installation and is available in different sizes (1 to 7 steps) and colors. You indicate that the stair stringer will be sold as a finished product, and the type of stair tread (i.e., wood, composite, fiberglass or aluminum) to be used with this product is determined by the consumer.
The applicable subheading for the aluminum stair stringer 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: doors, windows and their frames and thresholds for doors: other. The rate of duty will be 5.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7610.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7610.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The main square beam and the T-shape strip may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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