CLA-2-76:OT:RR:NC:N5:116
Mr. Matthew Meyers
Alcan Primary Products Company LLC
200 East Randolph Street
Chicago, IL 60601
RE: The tariff classification of aluminum scrap from Canada
Dear Mr. Meyers:
In your letter dated June 4, 2025, you requested a tariff classification ruling.
The products under consideration are identified as aluminum “scrap cut, off-grade foundry products” which
are products that are unusable by customers in the current form due to physical defects, incorrect chemistry
specifications, or slab or billet cut-offs. According to your submission, the alloy and non-alloyed slabs and
billets are smelted and cast at the Rio Tinto Alcan Canadian facility. The products are imported into the
United States and sold to customers who will melt the slab and billet cut-offs and make them into new slabs
and billets.
You indicate that the subject products are of an inconsistent chemistry, are not uniform in size, have physical
defects (i.e., cracks, bubbles, etc.) resulting from the casting process, and are leftover scrap from the
manufacturing of the slabs and billets. Based on the information provided, this office finds that the products
meet the Section XV, Note 8(a) definition of waste and scrap. Due to the manufacturing operations, the
products have no other use than to be remelted before being made into new billets after importation.
The applicable subheading for the aluminum off-grade, cut-off foundry products will be 7602.00.0097,
HTSUS, which provides for aluminum waste and scrap: other recyclable aluminum. The rate of duty will be
free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 7602.00.0097, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 7602.00.0097, HTSUS.
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. At this time products from all countries,
including Canada, 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., 9903.01.26, in addition to subheading 7602.00.0097, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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
(CFR), 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 CFR 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 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division