CLA-2-76:OT:RR:NC:N1:164
Jessica Collins
Modulus-X Precision Machining Ltd.
3155 Underhill Avenue
Burnaby, British Columbia
Canada
RE: The tariff classification of modular building components from Canada
Dear Ms. Collins:
In your letter dated June 26, 2025, you requested a tariff classification ruling on modular building
components from Canada. You submitted pictures and product information with your request.
The items under consideration are described as modular building components used exclusively in the motion
picture industry. Specifically, you explain that they are used by grips in the film and television industry for
setting up and rigging camera equipment. You state that two models will be imported under different product
names. Product Mx66 measures 6 inches in length by 6 inches in width and Product Mx99 measures 9 inches
in length by 9 inches in width. You state that the products are constructed from extruded aluminum tubes
which are machined and assembled in Canada.
In your request, you indicate that you have previously imported the modular building components under
subheading 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: other: other. We disagree with this classification. Your
request states that the products are “customizable, relocatable and durable camera support structures.”
However, a structure is defined in the Explanatory Notes (ENs) to the HTSUS as being “characterized by the
fact that once they are put in position, they generally remain in that position.” In the photos provided with
your request, the products appear to be temporarily attached to vehicles, movie/TV sets, 4-wheeled carts,
tailgates, ATVs, boats, go carts, etc. Because the modular building components are designed specifically to
be customizable and relocatable, classification in subheading 7610.90.0080, HTSUS, is not appropriate.
Alternatively, you suggest the applicable subheading for the modular building components to be
9007.91.8001, HTSUS, which provides for “Cinematographic cameras and projectors, whether or not
incorporating sound recording or reproducing apparatus; parts and accessories thereof: Parts and accessories:
For cameras: Other.” We disagree. A cinematographic camera captures motion by rapidly taking a series of
still images (frames) and playing them back at a speed that creates the illusion of continuous movement.
Traditional film cameras use a strip of film that passes through the camera, where each frame is exposed to
light through the lens and then advanced. These types of cameras are no longer common and were replaced
by digital cameras. The modular building components in your letter appear to be used with newer digital
cameras and therefore cannot be a part or accessory of a cinematographic camera of heading 9007, HTSUS.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The ENs constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the
ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles that
are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7616 state that “This
heading covers all aluminum articles obtained by forging or punching, by cutting or stamping or by other
processes such as folding, assembling, welding, turning, milling or perforating other than articles included in
the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or
more specifically covered elsewhere in the Nomenclature.” An article of aluminum could only be classified
in heading 7616 if it was determined that the item is not more specifically provided for in any other heading
of the tariff. Noting that the modular building components are not more specifically provided for in headings
7610, 9007, or any other heading, they can be classified in heading 7616.
The applicable subheading for the modular building components will be 7616.99.5190, 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.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 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 50 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. At this time products from all 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.
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/.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division