CLA-2-76:OT:RR:NC:N1:116
Mr. Stephen W. Brophy
Husch Blackwell LLP
750 17th St., NW
Washington, DC 20006
RE: The tariff classification of aluminum sunshade fins from China
Dear Mr. Brophy:
In your letter dated May 14, 2021, you requested a tariff classification ruling on behalf of your client, Architectural Systems, Inc.
The products to be imported are aluminum sunshade fins. According to your submission, the fins are made from type 6061-T6 aluminum alloy plates that are cut to specific sizes and shapes and have a thickness from 10 mm – 12 mm. The fins are put through a Computer Numerical Control (“CNC”) router to create a specific pattern of holes to filter sunlight as well as holes for the anchors and bolts used to attach the fins to the window units. The size and shape of the fins will depend on the size and shape of the building’s windows.
You suggest classification of the subject merchandise in subheading 7610.10.0030, 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. However, we find that the sunshade fins do not make up the actual window frame but rather are an extension of the window frame. As such, the fins are more specifically provided for elsewhere in heading 7610, HTSUS.
The applicable subheading for the aluminum sunshade fins will be 7610.90.0080, 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 rate of duty will be 5.7 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.
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.
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