CLA-2-76:S:N:N1:115 872558
Ms. Wanda Bedard
Holocene Concepts Inc.
5745 Place Turcot
Montreal, Quebec H4C 1W1
RE: The tariff classification of aluminum pallets from Canada.
Dear Ms. Bedard:
In your letter dated March 13, 1992, you requested a tariff
classification ruling.
The subject articles are aluminum pallets manufactured in Canada. The
pallets are imported into the United States in a knock-down condition. While
most pallets are manufactured to order, a standard size 40" x 48" skid type
pallet would weigh approximately 11.6 kg. Each pallet consists of three
rails with a zinc diecast endcap at each end, top deck boards and depending
on the product type bevelled bottom boards. For a standard size pallet, by
weight, the aluminum represents 91.5% and the zinc 8.5%. A patented fastener
system allows assembly without any welding. The knocked-down pallet requires
no tools for assembly. This aluminum pallet is used and looks like a
standard wood pallet. Some of its uses include the transporting of unitized
loads within a building, warehousing and shipping.
The General Rules for Interpretation (GRI) 2(a) states that any
reference in a heading to an article shall be taken to include a reference to
that article incomplete or unfinished. This includes articles imported
unassembled or disassembled. There is no indication that the subject pallets
are designed or equipped with fittings to facilitate handling and securing on
a transporting vehicle, aircraft or vessel and they are thus unsuitable for
the door-to-door transport of goods without intermediate repacking.
The United States-Canada Free Trade Agreement Implementation Act of
1988 (CFTA), provides preferential tariff treatment for covered goods
originating in the territory of Canada as described in General Note
3(c)(vii), HTS.
For the purposes of subdivision (c)(vii) of this note, goods imported
into the Customs territory of the United States are eligible for treatment as
goods originating in the territory of Canada if they conform to either of the
requirements of General Note 3(c)(vii)(B)(1) or (2). In particular, your
product appears to meet the requirements of General Note 3(c)(vii)(B) (1)
which requires the following: The goods are wholly obtained or produced in
the territory of Canada and/or the United States.
As you have suggested in your inquiry, the applicable subheading for
the pallets will be 7616.90.0080, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of aluminum: other. The
duty rate will be 5.7% ad valorem.
Goods classifiable under subheading 7616.90.0080, HTS, which have
originated in the territory of Canada, will be entitled to a 3.4% rate of
duty under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport