CLA-2-76:OT:RR:NC:N1:117
Ms. Jiehae Lawyer
Ecotech Marine LLC
999 Postal Road
Suite 100
Allentown, PA 18109
RE: The tariff classification of jumpguard kits from China
Dear Ms. Lawyer:
In your letter dated June 25, 2018 you requested a tariff classification ruling. A representative sample was included with your submission and will be retained by this office.
The product you intend to import is described as a jumpguard kit. The purpose of the kit is the construction of a screen cover for home or office aquariums. It is specifically designed to prevent fish loss due to fish jumping out of the aquariums. The kits are produced in three different sizes. Customers will be able to cut the mesh plastic screening to their size with a spline roller tool and use the aluminum profile frame pieces to secure the screening in place. The product will be sold in a box containing all parts required to construct the cover and secure it on the aquarium.
The kits are classified as sets according to the heading of the article or articles that provide the essential character of the set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
Information submitted states that the extruded aluminum profiles which are used to make the frame will hold the mesh screen in place and are the components of greatest value. They are also the parts of greatest weight. Their function is essential to the utility of the mesh screen because without the aluminum profiles the mesh would not be capable of preventing the fish from jumping out of the aquarium. For these reasons it is our opinion based on the information provided that the aluminum profiles are the essential character of the kit.
The applicable subheading for the jumpguard kits will be 7604.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum bars, rods and profiles: of aluminum alloys: other: other profiles. The rate of duty will be 5 percent of the value.
Please be advised that aluminum extrusions from China may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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, Presidential proclamations 9704 and 9705 imposed 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 9903.85.03 for aluminum. Products classified under HTSUS subheading 7604.29.1000 may be subject to additional duties or quota. 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