CLA-2-76:OT:RR:NC:N4:422
Mr. Leslie Robbins
Assurance Customs Brokerage, LLC
7210 Cessna Drive
Greensboro, NC 27409
RE: The tariff classification of reptile enclosures from China
Dear Mr. Robbins:
In your letter dated August 13, 2024, you requested a tariff classification ruling on behalf of your client, Reptile Basics Inc. Photographs and material breakdown sheets were also submitted with your request. The importer's website was also reviewed.
The article under consideration is identified in your letter as reptile enclosures. Each enclosure comprises 13 pieces of aluminum extrusion profile bars, which form the rectangular frame. The sides and bottoms of the enclosures are made of polyvinyl chloride (PVC) panels, and a steel mesh top. The front of the enclosures has tempered glass sliding doors.
The reptile enclosures are made of extruded aluminum with an Aluminum Association Series Designation (AASD) of 6063-TS. Each item measures approximately 48 inches wide by 24 inches deep by 18 inches high. The capacity of each enclosure is 120 gallons.
The reptile enclosures are composite articles. It comprises an aluminum frame, PVC boards, a tempered glass sliding door, and a steel mesh screen. The aluminum, plastic, glass, and steel components are classified under different headings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the aluminum, plastic, glass, and steel components of the reptile enclosures in combination, GRI 1 cannot be used as a basis for classification.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the aluminum, plastic, glass, and steel reptile enclosures are a composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods. We must determine whether the aluminum, steel, plastic, and glass components impart the essential character of the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the function of the aluminum extrusion profile bars is to provide structure to the reptile enclosures. The aluminum components also provide the greatest value and bulk to the reptile enclosures. Therefore, it is the opinion of this office that the aluminum components impart the essential character of the reptile enclosures.
We note that the reptile enclosures are composed of more than one metal. The rectangular frame is comprised of aluminum extrusion profile bars, and the top mesh screen is comprised of steel. Section XV, Notes 5(a) and 7(b) of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the reptile enclosures that predominates by weight is aluminum. Therefore, the reptile enclosures will be classified under heading 7615, HTSUS, which provides for household articles of aluminum.
The applicable subheading for the reptile enclosures will be 7615.10.9100, HTSUS, which provides for Table, kitchen or other household articles and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polish pads, gloves and the like: Other: Other. The rate of duty will be 3.1 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.
Please be advised that the reptile enclosures from China 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 and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on Contact Us). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP's AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7615.10.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7615.10.9100, 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division