CLA-2-76:RR:NC:1:112 J83180

Mr. Andrew Nangano
Globalnex, Inc.
P.O. Box 10637
Tampa, FL 33679

RE: The tariff classification of aluminum panels from Korea

Dear Mr. Nangano:

In your letter dated April 8, 2003, you requested a tariff classification ruling.

As indicated by the submitted sample and descriptive literature, the panels, identified as “Alcopanel” are a composite product consisting of two aluminum alloy sheets and a polyethylene or mineral filled core. These panels are used in the construction of buildings and other structures.

The applicable subheading for the “Alcopanel” will be 7610.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum structures and parts of structures: Other. The rate of duty will be 5.7 percent ad valorem.

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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division