CLA-2-83:OT:RR:NC:N1:121
Jeff Elder
A-1 Aluminum, Inc.
4026 Produce Road
Louisville, KY 40218
RE: The tariff classification of metal brackets from India
Dear Mr. Elder:
In your letter dated June 25, 2018, you requested a tariff classification ruling. This office has examined the sample you submitted and will retain it for future reference.
The merchandise under consideration is a curved metal gutter bracket. The bracket is a made of aluminum and is approximately 11 inches long and 3/16 of an inch thick. A clip is riveted onto each end of the bracket that will hook onto the gutter and attach the gutter to the inside of the bracket. There is a pre-drilled hole that allows the bracket to attach to the side of a building with a separate fastener. Based on examination of the sample and similar merchandise found on the internet, the bracket submitted is designed to mount a 6-inch half-round gutter. The sample you submitted is not finished with a color. You state in your request that some brackets will be imported finished with a color and some will not.
The applicable subheading for the curved metal gutter bracket, whether or not finished with a color, will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other. The rate of duty will be 3.9 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 World Wide Web at https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division