CLA-2-76:OT:RR:NC:N5:116
Mr. John Schmidt
Paletti USA
145 Keystone Dr.
Montgomeryvle, Pennsylvania 18936
RE: The tariff classification of extruded aluminum profiles from Germany
Dear Mr. Schmidt:
In your letter dated January 30, 2024, you requested a tariff classification ruling.
The products to be imported are aluminum profiles (extrusions) and identified as part numbers SX8180N, SX7170N, SX1000N, SX2600N, and SX7000N. According to your submission, these extruded profiles are made from type 6063A-T6 aluminum alloy and will be used as safety enclosures and in industrial applications where physical harm and/or excessive noise levels must be contained. The extrusions are imported in cut lengths or in material lengths measuring 6 m or 8 m and have not been drilled, punched or notched. You indicate that some profiles are ready for use in their condition as imported while others will require further manufacturing. Machining, drilling, notching, and cutting, if needed, and assembly will take place after importation.
Part numbers SX7000N, SX7170N, and SX8180N are profiles used with doors/door enclosures. Part number SX7000N has a uniform cross section along its entire length with eight enclosed voids. An extrusion of this kind is considered a hollow profile for tariff purposes. Part numbers SX7170N and SX8180N have a uniform cross section along their entire length with no enclosed void (open construction). For tariff purposes, these extrusions are considered open or other profiles.
Part numbers SX1000N and SX2600N are wall profiles which you state provide a protective barrier between the area where a hazard can occur and the area where people may be present. These hollow profiles have a uniform cross section along their entire length with two enclosed voids.
The applicable subheading for the hollow profiles (Part numbers SX7000N, SX1000N, and SX2600N) will be 7604.21.0010, Harmonized Tariff Schedule of the United States (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 7 to this chapter. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the open profiles (Part numbers SX7170N and SX8180N) 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 7 to this chapter. The rate of duty will be 5 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 subheadings 7604.21.0010 and 7604.29.1010, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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