CLA-2-76:RR:NC:N1:117 R02655

Mr. H. Rudy Ehrat
Unitrans International Corp
709 S. Hindry Avenue
Inglewood, CA 90301

RE: The tariff classification of aluminum alloy profiles from Italy.

Dear Mr. Ehrat:

In your letter dated October 6, 2005, on behalf of your client, Casco Group Inc. you requested a tariff classification ruling.

The products to be imported are aluminum profiles. They are composed of an aluminum alloy in which the aluminum content ranges from 97.5% to 98.7%. The profiles are constructed with one enclosed void along the length. They will be imported in either 5 or 6 meter lengths. The profiles may be used to construct aquariums, or they may be used for architectural and decorative purposes.

The applicable subheading for the aluminum profiles 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 per cent.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division