CLA-2-76:RR:NC:N1:118 R01214
Mr. Robert Irish
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, DC 20004-2601
RE: The tariff classification of aluminum alloy extruded profiles from China.
Dear Mr. Irish:
In your letter, dated December 21, 2004, on behalf of your client, Kam Kiu Aluminium Products Sdn. Bhd., you requested a tariff classification ruling.
You have described your items as aluminum alloy extruded profiles, die numbers A04A, A07L, A507 and A514. Each of these items has a uniform cross section along its entire length and a completely enclosed void.
These extrusions will be used in the manufacture of aluminum windows and doors. You have stated that these profiles will be imported in stock lengths of 72”-240” and that they will be further cut to size, beveled, drilled, and otherwise prepared subsequent to importation.
The applicable subheading for die numbers A04A, A07L, A507 and A514 will be 7604.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum bars, rods and profiles: of aluminum alloys: hollow profiles. The rate of duty will be 1.5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division