CLA-2-98:OT:RR:NC:1:117
Frederick P. Waite, Esq.
Vorys, Sater, Seymour and Pease LLP
1828 L St. NW
Eleventh Floor
Washington, DC 20036-5109
RE: The tariff classification of aluminum plate to be melted for recovery of the metal content from unspecified countries.
Dear Mr. Waite:
In your letter dated September 19, 2008 you requested a tariff classification ruling on behalf of your client Gerald Metals, Inc.
The subject of this inquiry is aluminum plate which will be used in remanufacture by melting in the United States. Photographs submitted with the inquiry show stacks of aluminum plate without obvious damage. In fact, in a phone discussion regarding this inquiry you did state that the aluminum plate is not claimed to be defective or damaged in a physical way. However, the importer is currently unable to use this product and intends to melt the sheet to fabricate another product.
You suggest classification in 9817.00.90 HTSUS and correctly present prior rulings on similar merchandise classified in that subheading as well as the Customs Regulations in section 54.6 governing the implementation of the actual use provision of 9817.00.90 HTSUS.
The aluminum plates qualify as articles of metal to be used in remanufacture by melting, provided there is satisfactory compliance with section 54.6 Customs Regulations (19 CFR 54.6).
Included in your inquiry are two documents intended to be used by the importer for the subject merchandise: a Declaration of Intent, to be submitted at time of entry, to subject the aluminum plate to a process of remanufacture by melting; and, a Statement of Actual Use, to attest to the melting of the sheet after the melting has been completed with pertinent information required under 19 CFR 54.6, to be submitted to Customs and Border Protection within three years from the date of entry. Both documents, in addition to posting of a bond as specified in 19 CFR 54.6 are required for the actual use provision of 9817.00.90 HTSUS.
The applicable subheading for the aluminum plate to be used in remanufacture by melting will be 9817.00.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, articles of metal… to be used in remanufacture by melting or to be processed by shredding, shearing, compacting, or similar processing which renders them fit only for the recovery of the metal content. 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