CLA-2-76:OT:RR:NC:1:117
Mr. Masayuki Kondoh
Achilles USA, Inc.
1407-80th Street S.W.
Everett, WA 98203
RE: The tariff classification of various parts used in the installation of metal siding panels from Japan.
Dear Mr. Kondoh:
In your letter dated September 9, 2008 you requested a tariff classification ruling. Representative samples were submitted with your request.
The products to be imported are various parts used in the installation of metal siding panels. Item No. 1, the Corner Cap, is constructed of two interlocking aluminum profile shapes and is covered on top with a bent to shape aluminum-zinc coated steel sheeting. Item No. 2, the Joint Corner, is made up of three interconnecting aluminum-zinc coated nonalloy steel profile shapes which fit one inside the other. Item Nos. 3 & 4, referred to as Flashing 1 and Flashing 2, respectively, are both single aluminum-zinc coated nonalloy steel profile shapes. Item No. 5, the End Cap 2, consists of two aluminum-zinc coated nonalloy steel profile shapes which slide one inside the other. All of these pieces are imported in material lengths and will be used in both residential and commercial building structures.
The applicable subheading for the Corner Cap will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns); aluminum plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, other, other, other. The rate of duty will be 5.7 percent.
The applicable subheading for the Joint Corner and End Cap 2 will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The rate of duty will be free.
The applicable subheading for Flashing 1 and 2 will be 7216.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for angles, shapes and sections of iron or nonalloy steel, other, cold-formed or cold-finished from flat rolled products, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division