CLA-2-73:OT:RR:NC:N1:116
Ms. Elsa Manzanares
Stinson, LLP
3102 Oak Lawn Avenue, Suite 777
Dallas, TX 75219
RE: The tariff classification of stainless steel mesh with an aluminum edge from China
Dear Ms. Manzanares:
In your letter dated November 12, 2019, you requested a tariff classification ruling for your client, LJM LLC, dba Midwest Enterprises. A representative sample was included with your request and will be returned to you as requested.
The product under consideration is identified as strips of stainless steel mesh having aluminum edge bindings. The mesh is in planar form with aluminum edge bindings on opposite edges running along the length of the mesh strip. The mesh is not finer than 12 wires to the lineal centimeter in warp or filling. At importation, the mesh is not a finished gutter guard and not ready-to-use. It requires further processing to make it commercially usable as a gutter guard.
The applicable subheading for the stainless steel mesh with aluminum edge bindings will be 7314.14.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel: woven cloth: other woven cloth, of stainless steel: with meshes not finer than 12 wires to the lineal centimeter in warp or filling. 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7314.14.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7314.14.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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