CLA-2-76:RR:NC:1:112 J89612

Mr. Keven Dent
Fletcher Aluminum
P.O. Box 14107
Panmure, Auckland
New Zealand

RE: The tariff classification of aluminum windows and doors from New Zealand

Dear Mr. Dent:

In your letter dated September 29, 2003 you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the products in question consist of various types of aluminum windows and doors, both for residential and commercial use.

The applicable subheading for the aluminum windows and doors will be 7610.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for doors, windows and their frames, of aluminum. 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