CLA-2-76:OT:RR:NC:N1:117
Mr. Jeffrey Edward Stapleton
M.E. Dey & Co., Inc.
700 W. Virginia Street
Milwaukee, WI 53204
RE: The tariff classification of coated aluminum foil from Spain
Dear Mr. Stapleton:
In your letter dated March 22, 2019, you requested a tariff classification ruling on behalf of your client, Superior Radiator Coils Limited Partnership.
The product to be imported is coated aluminum foil used in the manufacture of heat exchangers. This foil, which is made of 8006 aluminum alloy, measures .19 mm in thickness and is available in widths of 323.8, 342.9 and 530.2 mm. You state that each side of the foil is treated with a primer and a corrosion resistant hydrophilic top coat and will be imported in rolls.
The applicable subheading for the coated aluminum foil will be 7607.19.6000, Harmonized Tariff Schedule of the United States (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: not backed: other: other: 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, 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 subheading 7607.19.6000, 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