CLA-2-76:OT:RR:NC:N1:117
Ms. Sandra Tovar
CST, Inc.
500 Lanier Ave., W. Suite 901
Fayetteville, GA 30214
RE: The tariff classification of aluminum composite panels from Taiwan or China
Dear Ms. Tovar:
In your letter dated March 12, 2019, you requested a tariff classification ruling on behalf of your client, C.E. Smith Company, Inc. A representative sample was included with your submission and will be retained by this office.
The products to be imported are described as aluminum composite panels used for signs. These panels consist of a polyethylene core sandwiched between two alloy A1100 aluminum sheets. You indicate that the exposed sides of the aluminum sheets will be covered with a peelable plastic protective film. These sheets, which are not clad, meet the Chapter 76, Subheading Note 1(a) definition of nonalloy aluminum and will have a thickness of .15 mm, .18 mm or .21 mm.
The applicable subheading for the panels containing aluminum sheets of a thickness of .21 mm will be 7606.11.3060, 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, not alloyed: not clad: with a thickness of 6.3 mm or less. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the panels containing aluminum sheets of a thickness of 0.15 mm or .18 mm will be 7607.20.5000, HTSUS, which provides for aluminum foil, (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: 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 at https://hts.usitc.gov/current.
The merchandise in question 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 http://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/.
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 9903.85.01 for aluminum. Products classified under subheadings 7606.11.3060 and 7607.20.5000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading 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 subheadings.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division