CLA-2-76:OT:RR:NC:N5:116
Mr. Ken Jiang
Sinobec Resources LLC
1901 Green Road, Bay E
Pompano Beach, Florida 330642
RE: The tariff classification of aluminum extrusions from Saudia Arabia, Vietnam, and Indonesia
Dear Mr. Jiang:
In your letter dated July 29, 2024, you requested a tariff classification ruling.
The products to be imported are aluminum extrusions used in the manufacture of solar panel frames. According to your submission, the extrusions, which are made from type 6063 or 6005 aluminum alloy, consist of long frames, short frames, and corner clips. The extrusions that are used to form the frame are hollow profiles, have a uniform cross section along their entire length with one enclosed void, and will be imported in lengths ranging from 18 to 24 feet. You indicate that the corner clips are either hollow or of a solid construction. After importation, the profiles will be cut-to-length, drilled, and then assembled into solar panel frames using the corner clips.
The applicable subheading for the hollow profiles (i.e., long frames and short frames) 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.
You suggest classification of the hollow corner clips in subheading 7604.21.0010, HTSUS, which provides for hollow profiles and classification of the solid corner clips in subheading 7604.29.1010, HTSUS, which provides for other profiles (open profiles) with no enclosed void. We disagree. The clips are components designed to attach the four corners of the frame together. This office finds that the corner clips do not have a uniform cross section along their entire length, and therefore, they would not be considered profiles for tariff purposes. Since the corner clips are precluded from classification as profiles in heading 7604, HTSUS, and are not more specifically provided for in any other heading in the tariff, the clips will be classified as other articles of aluminum.
The applicable subheading for the corner clips will be 7616.99.5190, HTSUS, which provides for other articles of aluminum: otherother. The rate of duty will be 2.5 percent ad valorem.
Please be advised that aluminum extrusions from Vietnam and Indonesia may be subject to antidumping duties and 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 (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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, 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 hollow profiles, contact National Import Specialist (NIS) Angelia Amerson at [email protected]. If you have any questions concerning the corner clips, contact NIS Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division