CLA-2-89:OT:RR:NC:N2:206
Caglar Aktas
Synctrans International
1750 East Golf Road, Suite 388
Schaumburg, IL 60173
RE: The tariff classification of docks and components from Turkey.
Dear Mr. Aktas:
In your letter dated August 7, 2020, you requested a tariff classification ruling on behalf of your client ERA Global Solutions, Inc. Pictures and other descriptive literature were provided with your request.
The items under review have been identified as Classic Docks, Roll-In Docks, Floating Dock System, and Underdock Supports, Ultra Crossarms, Traditional Support Components,
Quick Connect Accessories, Heavy Duty Dock Ladders, and Pontoon Ladders.
During our teleconference on September 1, 2020, you stated that you are not importing the docks in their entirety, and you are seeking a classification of separate components comprising the docks, such as the frames and supports. However, you did indicate that sometimes, you may import most of the components to make up the complete docks in one shipment.
The individual parts of the frames for the Classic Docks, Roll-In Docks, and Floating Docks are all described as aluminum extrusions made from 6063 aluminum alloy and are identified by the following part numbers: 9354 – 4 inch stringer used on the sides of the dock; 9314 – decking; 9779 – 5 inch stringer; 9438 – side part; 9440 – side part; 1744 – support bracket; 9391 – support part; 9392 – support part; 9474 – support part; 9458 – corner part; 9793 – 4 inch and 5 inch accessory bracket. Also being imported are 2 inch square tubes, which are described as aluminum extrusions made from 6063 aluminum alloy that are used to manufacture supporting parts of the docks.
The ultra crossarms and traditional support components are made of aluminum, and function to connect the underdock supports to the frame. The quick connect accessories are made of aluminum and function to connect boats or other articles to the dock. The heavy duty dock ladders and pontoon ladders are made of aluminum.
Based on the photos, drawings, and supplemental emails provided, part numbers 9354, 9779, 9438, 9440, 1744, and 9793 appear to be aluminum extrusions with specific holes, notches, and/or bends preparing them for use in a structure.
Based on the photos, drawings, and supplemental emails provided, part numbers 9391, 9458, and 9474 are hollow aluminum extrusions (profiles with one enclosed void running across the entire length) that have not been punched, drilled, notched, etc. and are not prepared for use in a structure.
Based on the photos, drawings, and supplemental emails provided, part numbers 9314 and 9392 are aluminum extrusions that have not been prepared for use in a structure by punching, drilling, notching, etc.
The 2 inch square extruded 6063 aluminum alloy tubes that are used to manufacture the underdock supports, the trusses, and the diagonal brace are imported in material lengths and are not prepared for use in structures.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately. However, if component goods of unassembled articles are imported together, even in separate boxes, the items are aggregated to determine the appropriate classification – see Headquarters ruling, HQ H079175 dated April 8, 2010.
If all of the parts necessary for the Classic Docks and the Roll-In Docks are all imported together, the applicable subheading for the unassembled docks will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: doors, windows and their frames and thresholds for doors: other. The rate of duty will be 5.7 percent ad valorem.
If all of the parts necessary for the Floating Docks are all imported together, the applicable subheading for the unassembled docks will be 8905.90.5000, HTSUS, which provides for light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: other: other. The rate of duty will be Free.
The applicable subheading for the separately imported Ultra Crossarms, Traditional Support Components, and Quick Connect Accessories to make up the Classic Docks, Roll-In Docks and the Floating Docks will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Heavy Duty Dock Ladders and Pontoon Ladders will be subheading 7616.99.5130, HTSUS, which provides for other articles of aluminum, other, other, other, ladders. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the separately imported individual parts (part numbers 9354, 9779, 9438, 9440, 1744, and 9793) will be 7610.90.0080, HTSUS, which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: doors, windows and their frames and thresholds for doors: other. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for separately imported individual parts (part numbers 9391, 9458, and 9474) will be 7604.21.0010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys: hollow profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the separately imported individual parts (part numbers 9314 and 9392) will be 7604.29.1010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the 2 inch tubes of the Underdock Supports will be 7608.20.0030, HTSUS, which provides for aluminum tubes and pipes: of aluminum alloys: seamless. The rate of duty will be 5.7 percent ad valorem.
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 7604.21.0010, 7604.29.1010 and 7608.20.0030, 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.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division