CLA-2-76:OT:RR:NC:N1:117
Ms. Kathy Mayer
Lake Crescent, Inc.
26 Park Street, Suite 205
Montclair, NJ 07042
RE: The tariff classification of aluminum slats from Taiwan
Dear Ms. Mayer:
In your letter dated May 31, 2018, you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office.
The products to be imported are aluminum slats for use in a privacy fence. These painted slats are made of aluminum alloy and measure 0.21 mm in thickness and 47 mm in width. You indicate that the slats are not clad and will be imported in coils.
The applicable subheading for the aluminum slats will be 7606.12.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square), of aluminum alloys, not clad, with a thickness of 6.3 mm or less, other. The rate of duty will be 3 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, President Trump proclaimed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under HTS subheading 7606.12.3090, unless specifically excluded, are subject to additional duties. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division