CLA-2-76:OT:RR:NC:N1:164
Burt Shulman
Innovations Unlimited LLC
116 Lifetime Ct.
Ormond Beach, FL 32174
RE: The tariff classification of an aluminum component prototype from China
Dear Mr. Shulman:
In your letter dated April 30, 2025, you requested a tariff classification ruling regarding an aluminum
component prototype from China. Technical information was provided with your request and in subsequent
correspondence.
The item under consideration is described as an aluminum inlet funnel, a custom-fabricated prototype
component of a tubing management machine currently under development. As described, the aluminum inlet
funnel has no other commercial use and is not intended for resale. You state that the item is more durable
than the plastic component currently in use and will be used to support testing, engineering evaluation, and
product design.
The aluminum inlet funnel is computer numerical control (CNC) machined into a funnel-shaped article with
an extended lip and curved surface. It is composed of aluminum alloy 6061-T6, weighs 9.6 ounces, is 1.538
inches in height, and 5 inches in diameter. In correspondence, you confirmed that only one aluminum inlet
funnel will be imported.
The applicable subheading for the aluminum inlet funnel will be 7616.99.5190, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for Other Articles of aluminum: Other: Other: Other: Other:
Other: Other. The general rate of duty will be 2.5 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 7616.99.5190, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in
Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject
to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading
7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles
that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the
additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.33, in addition to subheading 7616.99.5190, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 7616.99.5190, 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 7616.99.5190, 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/programs-administration/trade-remedies, respectively.
You also inquired if the imported aluminum inlet funnel qualifies for duty free treatment as a prototype under
subheading 9817.85.01, HTSUS, which provides for “Prototypes to be used exclusively for development,
testing, product evaluation, or quality control purposes.” In your letter, you stated that the product is a
custom-fabricated component used for the testing, evaluation, and engineering of a machine currently under
development. Additionally, you confirmed that only one of the aluminum inlet funnels will be imported,
there is no other commercial use, and it will not be resold. Accordingly, this office finds that the aluminum
inlet funnel qualifies for duty free treatment as a prototype under subheading 9817.85.01, HTSUS.
The additional duties imposed by 9903.01.24, 9903.85.07, and 9903.88.03 shall not apply to goods for which
entry is properly claimed under subheading 9817.85.01 of the tariff schedule pursuant to applicable
regulations of U.S. Customs and Border Protection (CBP), and whenever CBP agrees that entry under such a
provision is appropriate.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division