CLA-2-83:OT:RR:NC:N1:121

Sheila Smith
Harris Hardware Sales Corp
4 Harbor Park Drive
Port Washington, NY 11050

RE: The tariff classification of an aluminum headrail from Taiwan

Dear Ms. Smith:

In your letter dated February 4, 2022, you requested a tariff classification ruling.

The merchandise under consideration is described as an anti-grip aluminum headrail, part numbers TP80810, TP80812 and 81100. The headrail is designed to be used with restroom toilet partition stalls. When installed, the headrail attaches to the top of the right and left partition panels extending over the entryway above the stall door. The rail serves to support and join the right and left partition panels while providing stability to the entire stall. The headrail is manufactured using an aluminum extrusion process and is available in lengths varying from 4 feet to 15 feet. The rail is available in a clear anodized finish, a bright anodized finish, or other types of satin and colored finishes.

The applicable subheading for the anti-grip aluminum headrail, part numbers TP80810, TP80812 and 81100 will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 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.

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 Jennifer Jameson at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division