These rulings provide a guide on the state of items classifiable under heading 7308 as well as 7610. They also provide a guide as to the meaning of prepared for use in structures. If the items have been specially prepared for fitting onto structures(buildings), then they are classifiable under 7308.30 and therefore by virtue of the WCOs requirement that the notes of 7308 apply to 7610, the prepared aluminium profiles for use in buildings would therefore be classified under 7610.90.
26th February,2022
The Commissioner, Customs and Border Control
Kenya Revenue Authority
Nairobi
Dear Madam,
REF: Objection to Post Clearance Audit Demand
Reference is made to your letter REFxxxxxx, dated ,7th, January,2022, requiring the payment of KShs 4,028,692. The reasons are stated as principal amount and corresponding Interest for incorrect, classification of Aluminium Profiles imported by xxxxxxx, vide entry number xxxxxxxx. The date of transaction exceeds, the statutory, five-year, time limit for audit periods as per section 235(1) of EACCMA, but we will proceed to respond to the query in good faith. The objection is supported by section 229 of EACCMA.
Brief Description of Appar Tech Limited Aluminium profile Imports
The aluminium profiles are imported for use in structures. They are perforated and prepared for attachment to one another as well attachment to buildings super structure. Our opinion, therefore, is that classification should be under sub-heading, 7610.90.10. The Profiles classifiable under 7604 are general use aluminium profiles. If they are prepared for use in structures, especially the glass buildings, then they are classifiable under 7610 under parts of structures.
Reasons for Objection
Questions to be answered
- What are Aluminium Profiles
- What are they used for?
- Are Aluminium profiles classifiable under 7604 and 7610
- What are the requirements for classification in either heading?
- What are the specifications and qualities of the importer’s profiles?
What are Aluminium Profiles
The aluminum extrusion process really begins with the design process, for it is the design of the product — based on its intended use — that determines many of the ultimate production parameters. Questions regarding machinability, finishing, and environment of use will lead to the choice of alloy to be extruded.
The function of the profile will determine the design of its form and, hence, the design of the die that shapes it. Once the design questions have been answered, the actual extrusion process begins with the billet, the aluminium material from which profiles are extruded.
The billet must be softened by heat prior to extrusion. The heated billet is placed into the extrusion press, a powerful hydraulic device wherein a ram pushes a dummy block that forces the softened metal through a precision opening, known as a die, to produce the desired shape.
Aluminium profiles are by-products usually for structural purposes. It is possible to distinguish three types of profiles according to their use: construction, architectural and industrial.
- Construction profiles: this profile offers high bending and torsional stiffness despite their low net weight. Solar panel frames, structures for working platforms and scenarios, etc.
- Architectural profiles: For these applications is very important the surface finish. Architectural profiles are used to made frameworks for windows, doors, and curtain walls.
- Industrial purposes: On industry aluminium profiles are used to several purposes where is not too important his stiffness or quality surface, but a combination of both along with other characteristics of the material, such as conductivity, provides a wide variety of uses in industry to this by-product. Some examples can be cable channels systems, heat sinks, air conditioning, cabinets and furniture, etc.
Therefore, from the above writeup the design requirements and intended use, of the importer determine the processing of the profiles after extrusion. The classification is determined before the production of the Aluminium profiles depending on the users’ requirements.
Definition of Profiles (Section XV Note 9(b))
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
The profiles of 7604 are general use profiles not further prepared for fitting for specialised usage in the buildings. This note rules out 7604 for classification of profiles as further preparation imparts the character of articles of 7610, which would therefore offend this note.
What makes Aluminium suitable for the building Industry
Chapter 76 General Notes
The special properties of aluminium and its alloys favour their wide use : in the aircraft, automobile or shipbuilding industries; in the building industry; in the construction of railway or tramway rolling‑stock; in the electrical industry (e.g., as cables); for all types of containers (reservoirs and vats of all sizes, transport casks, drums, etc.); for household or kitchen utensils; for the manufacture of foil; etc.
(C) Products generally obtained by rolling, extruding, drawing or forging the unwrought aluminium of heading 76.01 (headings 76.04 to 76.07).
Note C above indicates that products (including profiles) which have been rolled, drawn or forged are classified under 76.04. This are the most basic processes for profiles, and for them to be used in buildings they must be further prepared to allow usage in the building industry. This note rules out classification of the imported profiles of 7610, under 7604
Heading 76.04 ‑ Aluminium bars, rods and profiles.
7604.10 ‑ Of aluminium, not alloyed
‑ Of aluminium alloys :
7604.21 ‑ ‑ Hollow profiles
7604.29 ‑ ‑ Other
These products, which are defined in Notes 9 (a) and 9 (b) to Section XV, correspond to similar goods made of copper. The provisions of the Explanatory Note to heading 74.07 apply therefore, mutatis mutandis, to this heading.
The heading does not cover :
(a) Rods and profiles, prepared for use in structures (heading 76.10).
(b) Coated welding electrodes, etc. (heading 83.11).
Note (a) excludes the classification of profiles prepared for use in structures(buildings) under 7604
Analysis of Heading 74.07 which is Comparable to Heading 7604 as per the Nomenclature
74.07 – Copper bars, rods and profiles.
7407.10 – Of refined copper
– Of copper alloys :
7407.21 – – Of copper-zinc base alloys (brass)
7407.29 – – Other
Bars and rods are defined in Chapter Note 1 (d) and profiles in Chapter Note 1 (e).
The products of this heading are usually obtained by rolling, extrusion or drawing, but may also
be obtained by forging (whether with the press or hammer). They may subsequently be
cold-finished (if necessary, after annealing) by cold-drawing, straightening, or other processes
which give the products a finish of higher precision? They may also be worked (e.g., drilled,
punched, twisted or crimped), provided that they do not thereby assume the character of articles
or of products of other headings. The heading also covers hollow profiles including finned or
gilled tubes and pipes obtained by extrusion. However, tubes and pipes to which fins or gills
have been attached, e.g., by welding, are excluded – generally heading 74.19.
Bars and rods obtained by casting (including the so-called “ jets ” and continuously cast bars) or
by sintering fall in heading 74.03 provided they have not been subsequently worked after
production otherwise than by simple trimming or descaling. If, however, they have been worked
beyond this stage, they are classified in this heading, provided that they have not thereby
assumed the character of articles or of products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into
machines for converting them into, e.g., wire drawing stock (wire-rod) or tubes, are, however, classified in heading 74.03.
Headings 74.07 and 76.04 are comparable according to the nomenclature. If the profiles of heading 74.07 are further worked to attain the characteristics of other headings, then the classification changes. Therefore, the same applies to further worked profiles of heading 7604. Aluminium profiles further worked after extrusion for use in structures are therefore not classifiable under 7604.
Heading 76.10 Notes–
Aluminium structures (excluding prefabricated buildings of heading 94.06) 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); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.
7610.10 – Doors, windows and their frames and thresholds for doors
7610.90 ‑ Other
The provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading.
In the case of aluminium, structural parts are sometimes bonded together with synthetic resins or rubber compounds instead of being fixed by the ordinary methods of riveting, bolting, etc.
In view of their lightness, aluminium and its alloys are sometimes used instead of iron or steel in the manufacture of structural frameworks, ships’ superstructures, bridges, sliding doors, electric grid or radio pylons, telescopic pit props, door or window frames, railings, etc.
The heading excludes:
(a) Assemblies identifiable as parts of articles of Chapters 84 to 88.
(b) Floating structures of Chapter 89.
(c) Prefabricated buildings (heading 94.06).
Note that Explanatory Notes of 7308 also apply to 7610
Heading 73.08 Notes–
73.08 ‑ Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridges‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (+).
7308.10 ‑ Bridges and bridge‑sections
7308.20 ‑ Towers and lattice masts
7308.30 ‑ Doors, windows and their frames and thresholds for doors
7308.40 ‑ Equipment for scaffolding, shuttering, propping or pit‑propping
7308.90 ‑ Other
This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so‑called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc. Such structures sometimes incorporate products of other headings such as panels of woven wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross‑section (tubular or other). These devices usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing.
Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as :
Pit head frames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment; sluice‑gates, piers, jetties and marine moles; lighthouse superstructures; masts, gangways, rails, bulkheads, etc., for ships; balconies and verandahs; shutters, gates, sliding doors; assembled railings and fencing; level‑crossing gates and similar barriers; frameworks for greenhouses and forcing frames; large‑scale shelving for assembly and permanent installation in shops, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, made from sheet metal or from angles, shapes or sections.
The heading also covers parts such as flat‑rolled products, “wide flats” including so‑called universal plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures.
The heading further covers products consisting of separate rolled bars twisted together, which are also used for reinforced or pre‑stressed concrete work.
Observations from 7308 Notes
Plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (+). This extract illustrates that the above items which have similar applications to profiles are classifiable under 7308.90 Other, which is equivalent to 7610.90. The most important consideration is the specialised preparation for use in buildings.
‘’For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position’’. This extract indicates that items classifiable under heading 7308, remain in that position generally, which agrees with the purpose for which the aluminium profiles are used for. Once fitted onto the applicable part of the building, they remain in that position, therefore this extract supports classification of profiles under 7610. That fact is even recognised on demand letter from KRA. Aluminium profiles classifiable under 7610 are not for transient application. They are permanent fixtures of buildings.
‘’These devices usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing’’ This extract supports the classification of prepared profiles under parts of structures, because they are imported with protuberances and tapped holes for fixing onto the buildings.
Definition of Hollow Profiles
Chapter 76 Notes
- b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section
along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates,
sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same
forms, which have been subsequently worked after production (otherwise than by simple trimming
or de-scaling), provided that they have not thereby assumed the character of articles or products of
other headings.
Note the definition of profiles, ‘’ rolled, extruded, drawn. forged. This are the kind of profiles classifiable under 7604 before further working to make them suitable for use in buildings. The implication is that further processing of profiles of 7604 to make them suitable for use in building changes the classification to 7610.
Chapter 76 Notes
The Chapter covers:
(A) Unwrought aluminium, and waste and scrap (headings 76.01 and 76.02).
(B) Aluminium powders and flakes (heading 76.03).
(C) Products generally obtained by rolling, extruding, drawing, or forging the unwrought
aluminium of heading 76.01 (headings 76.04 to 76.07).
(D) Various articles specified in headings 76.08 to 76.15, and other articles of the residual
heading 76.16 which covers all other aluminium articles other than those included in
Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.
Note C indicates that the items classifiable in headings 76.04 to 76.07 are rolled, drawn or forged, only. If the profiles are further worked for application in buildings classification changes as per Note D which covers various articles of aluminium of 76.08 to 76.15
Notes to Chapter 72: Processes that would result in a change of classification of a base metal item from an intermediate or raw state
Subsequent manufacture and finishing
The finished products may be subjected to further finishing treatments or converted into other articles by a series of operations such as :
(1) Mechanical working, i.e., turning, milling, grinding, perforation or punching, folding, sizing, peeling, etc.; however, it should be noted that rough turning merely to eliminate the oxidation scale and crust and rough trimming are not regarded as finishing operations leading to a change in classification.
(2) Surface treatments or other operations, including cladding, to improve the properties or appearance of the metal, protect it against rusting and corrosion, etc. Except as otherwise provided in the text of certain headings, such treatments do not affect the heading in which the goods are classified. They include:
(a) Annealing, hardening, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal.
(b) Descaling, pickling, scraping and other processes to remove the oxide scale and crust formed during the heating of the metal.
(c) Rough coating intended solely to protect products from rust or other oxidation, to prevent slipping during transport and to facilitate handling e.g., paints containing an active anti-rust pigment (red lead, zinc powder, zinc oxide, zinc chromate, iron oxide, iron minium, jewellers’ rouge), and non-pigmented coatings with a basis of oil, grease, wax, paraffin wax, graphite, tar or bitumen.
(d) Surface finishing treatment, including.
(i) polishing and burnishing or similar treatment;
(ii) artificial oxidation (by various chemical processes, such as immersion in an oxidising solution), patina finishing, blueing (blue annealing) browning or bronzing (by various techniques), which also from a film of oxide on the surface of the product, to improve its appearance. The operations increase
resistance to rusting
(iii) chemical surface treatments, such as:
– phosphatising, which consists of immersing the product in a solution of metallic acid phosphates, particularly those of manganese, iron and zinc; this process is known as parkerising or bonderising, depending on the period of the operation and the temperature of the bath;
– oxalating, borating, etc., using methods similar to those for phosphatising, with the appropriate salts or acids;
– chromating, which consists of immersing the product in a solution whose main contents are chronic acid or chromates; this process is for the surface treatment of e.g., steel plate plated or coated with zinc.
These chemical surface treatments have the advantage of protecting the surface of metal, facilitating any later cold deformation of the products treated and the application of paints or other non-metallic protective coatings.
(iv) coating with metal (metallisation) the main processes being :
– immersion in a bath of molten metal or metal alloy e.g., hot-dip galvanising, tinning, hot-coating with lead, and aluminium coating;
– electroplating (cathodic deposition of a coating metal on the product to be coated, by electrolysis of a suitable solution of metallic salts), e.g., with zinc, cadmium, tin, lead, chromium, chromium/chromate, copper, nickel, gold or silver;
– impregnation or diffusion (by heating the product to be coated with the required coating metal in powder form e.g., sherardising (cementation with zinc) and calorising (cementation with aluminium) and
chromising (with diffusion of chromium);
– spraying (atomising the molten coating metal and directing the spray on to the product to be coated), e.g., the Schoop process and the gas pistol, arc, plasma and electrostatic spray processes;
– metallisation by evaporating the coating metal in a vacuum. etc.;
– metallisation by bombarding the coating metal with ions in a glow discharge (ion plating);
– coating by cathode vaporisation (sputtering).
(v) coating with non-metallic substances, e.g., enamelling, varnishing, lacquering, painting, surface printing, coating with ceramics or plastics, including special processes such as glow discharge, electrophoresis, electrostatic projection and immersion in an electrostatic fluidised bath followed by radiation firing, etc.
(e) Cladding, i.e., the association of layers of metals of different colours or natures by molecular interpenetration of the surfaces in contact. This limited diffusion is characteristic of clad products and differentiates them from products metallised in the manner specified in the preceding paragraphs (e.g., by normal electroplating).
The various cladding processes include pouring molten cladding metal on to the basic metal, followed by rolling; simple hot-rolling of the cladding metal to ensure efficient welding to the basic metal; any other method of deposition or superimposing of the cladding metal followed by any mechanical or thermal process to ensure welding (e.g., electro-cladding), in which the cladding metal (nickel, chromium, etc.) is applied to the basic metal by electroplating, molecular interpenetration of the surfaces in contact then being obtained by heat treatment at the appropriate temperature with subsequent cold-rolling.
Please note that Aluminium is a base metal, Section XV ,Base Metals and Articles of Base Metal, Chapters 72 to 83. Therefore, the processes that result in a change of classification in chapter 72 apply to Aluminium of chapter 76
Listed above are some of the processes applied to aluminium profiles of heading 7604 to specialise them for application in the building industry, resulting in the change of classification to 7610.
WCO rulings 73.08 which is similar to 76.10 as per the Npmenclature
- Prefabricated construction elements,the external surface consisting of steel plate, and the internal surface of a steel sheet, of an asbestos-cement panel, or of a sheet of plaster, etc., the space between the two surfaces being filled with insulating material (tarred paperboard, cellular plastics, mineral wool, expanded mica or vermiculite, wood fibres, etc.).
Adoption: 1959 - Angles, perforated, prepared for use in the assembly of metal structures (racks, sets of shelves, furniture, stairs, scaffolding, roofing frameworks, etc.), presented separately or in sets:
(i) Not being unassembled or disassembled articles classifiable with assembled articles of the corresponding kind
Of steel.
(ii) Being unassembled or disassembled articles classifiable with assembled articles of the corresponding kind:
(Heading applicable to the assembled article).
See also Opinion 7610.90/1.
Adoption: 1962
- Iron gratings consisting of E-section margining, supporting bars of a thickness ranging between 2 and 5 mm and a width of 20 to 50 mm, and connection bars, for use as structural elements for stair treads, footplates, etc.
Adoption: 1963 - Sections of approximately omega-shaped cross-section, with slits at irregular intervals along the back, slightly humped to permit insertion of an anchor strip, intended for embedding in concrete floors, ceilings or walls, for the purpose of securing, by means of special bolts, various types of equipment (machines, railway track, conveyor track, monorails, mobile cranes, piping, etc.).
Adoption: 1963 - Angles, shapes, and sections,cold-formed on roller machines from galvanised sheet or strip, of a thickness of 0.75 to 1 mm, with diagonal indentations on the side walls stamped after cold-forming, in elements of a length of up to 10 m and a width of from 0.30 to 1 m, used in buildings, (in casting concrete floors, etc.).
Adoption: 1967 - Profiles of indeterminate length, made by cold-folding iron or steel strip, provided throughout their length with holes specially shaped and arranged for fixing to walls, partitions, ceilings, etc. and for attaching electric cables or other conduits, junction boxes, etc.
Adoption: 1967 - Octagonal steel columns, measuring between 4 and 9 metres, presented unassembled with the following elements:
– tubular brackets, 60 mm in diameter, comprising one or more branches equipped with a fixing or fastening device for the lighting sources
– anchor bolts to attach these columns to the ground, and,
– a pack of accessories to assemble the constituent parts (bolts, nuts, washers).
– The columns and their elements are not fitted with electrical devices or with a lighting source.
Application of GIRs 1 and 6.
Adoption: 2010
WCO Rulings 7610
- Angles, perforated, prepared for use in the assembly of metal structures(racks, sets of shelves, furniture, stairs, scaffolding, roofing frameworks, etc.), presented separately or in sets:
(i) Not being unassembled or disassembled articles classifiable with assembled articles of the corresponding kind:
Of aluminium alloy.
(ii) Being unassembled or disassembled articles classifiable with assembled articles of the corresponding kind:
(Heading applicable to the assembled article).
See also Opinion 7308.90/2.
Adoption: 1962
Analysis of the WCO Rulings on Heading 7308 and 7610
These rulings provide a guide on the state of items classifiable under heading 7308 as well as 7610. They also provide a guide as to the meaning of prepared for use in structures. If the items have been specially prepared for fitting onto structures(buildings), then they are classifiable under 7308.30 and therefore by virtue of the WCOs requirement that the notes of 7308 apply to 7610, the prepared aluminium profiles for use in buildings would therefore be classified under 7610.90.
The above WCO rulings on heading 7308 and 46 others, covering headings 7610, 7308, and 7604 from the European Union Website (Binding Rulings), have one common thread. Aluminium profiles are classifiable under 7610 if there is obvious preparation for use in any part of structures
An analysis of the EU rulings for headings 7610, and 7308 indicates that the profiles classifiable under 7610 must have demonstrable qualities of use in structures, while those classifiable under 7604 are any other Aluminium profiles.
Please take note of previous KRA rulings on sub-heading 7610.90.00 which also include Aluminium Profiles, in recognition of the fact that some profiles are indeed classifiable under heading 7610.
| KRA Rulings on Sub-Heading 7610.90.00 |
| 2017/CUS/V&T/TARI/RUL/495
|
SINGLE – V SOLO SHORT RAIL-rail for solar mounting
|
7610.90.00
|
28.12.2017
|
| 2017/CUS/V&T/TARI/RUL/495
|
END CLAMP RAPID 2 PLUS-perforated angles prepared for use in the assembly of solar mounting
|
7610.90.00
|
28.12.2017
|
| 2020/CUS/V&T/TARI/RUL/076
|
ALUMINIUM PROFILES
|
7610.90.00
|
25.03.2020
|
We are ready to demonstrate the usage of the imported profiles in buildings.
We therefore request you to consider the facts stated above and re-evaluate the demand letter by upholding the accuracy of our classification of the imported Aluminium profiles under sub-heading 7610
Yours faithfully
Janron Consult
Rulings Made in the European Union Regarding Aluminium Profiles
| Reference of the Ruling | Justification for Rulings | Description of the Goods |
| Ruling 1 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2020-000790 Date: 02/07/2020 Issuing Country: Poland Classification: 76109090
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The general rules for the interpretation of the combined nomenclature and conform to heading No 7610 of the Common Customs Tariff and CN code 7610 90 90, covering m.in plates, bars, sections, tubes and the like, of aluminum, prepared for use in structures.
|
Unpainted aluminium profile produced by extrusion (extrusion) from aluminium alloy in accordance with EN AW-6060 T66. In the production process, PVC seals are introduced into the profiles. The profile is a component of roll-up blinds (blinds), in which the blind trims move when they are raised and lowered. The profile is produced with a length of 1 mm to 7 m. other dimensions are 59.5 mm x 13.0 mm, with a wall thickness of 0.9 mm.
|
| Ruling 2 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2020-000789 Date: 02/07/2020 Issuing Country: Poland Classification: 76109090
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The general rules for the interpretation of the combined nomenclature and conform to heading No 7610 of the Common Customs Tariff and CN code 7610 90 90, covering m.in plates, bars, sections, tubes and the like, of aluminium, prepared for use in structures.
|
Powder-coated aluminium profile manufactured by extrusion (extrusion) from aluminium alloy in accordance with EN AW-6060 T66. In the production process, PVC seals are introduced into the profiles. The profile is a component of roll-up blinds (blinds), in which the blind trims move when they are raised and lowered. The profile is produced with a length of 1 mm to 7 m. the remaining dimensions are 59.5 mm x 13.0 mm, with a wall thickness of 0.9 mm.
|
| Ruling 3 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2020-000617 Date: 25/05/2020 Issuing Country: Poland Classification: 76109090**************
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The general rules for the interpretation of the combined nomenclature and conform to heading No 7610 of the Common Customs Tariff and CN code 7610 90 90, covering m.in plates, bars, sections, tubes and the like, of aluminium, prepared for use in structures.
|
Painted aluminum profile produced by sheet metal bending (EN AW 3005 or EN AW 3105) with a thickness of 0.30 mm. In the production process, two-component cfon-free polyurethane foam is introduced into the profile: ISOCYANATE and POLYOL. The profile is used to produce roll-up blinds (roller blinds). The profile is produced with a length of 1 mm to 7 m. the remaining dimensions are 59.5 mm x 13.0 mm.
|
| Ruling 4 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2020-000845 Date: 17/07/2020 Issuing Country: Poland Classification: 76109090**************
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The general rules for the interpretation of the combined nomenclature and conform to heading No 7610 of the Common Customs Tariff and CN code 7610 90 90 covering, m.in, plates, bars, sections, tubes and the like, of aluminium, prepared for use in structures.
|
Unvarnished composite aluminium section obtained in the production process by kneading (permanent combination of component profiles and thermal partitions – plastic spacers). The profile is produced by extrusion (extrusion) from aluminum alloy in accordance with EN AW-6060 T66. Thermal partitions are made of polyamide by extrusion. The profile is designed for the production of aluminum structures, as a 58.5 mm frame in a window or door. The profile is produced with a length of 0.5 m to 12.0 m. The remaining overall dimensions are 58 x 77 mm.
|
| Ruling 5 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2020-06833 Date: 29/01/2021 Issuing Country: France Classification: 76109090**************
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The general rules for the interpretation of the combined nomenclature and conform to heading No 7610 of the Common Customs Tariff and CN code 7610 90 90 covering, m.in, plates, bars, sections, tubes and the like, of aluminium, prepared for use in structures.
|
Machined bars and profiles, made of aluminium alloy, used as a frame for removable partitions. The items underwent the following work: folding, drilling, shearing and cutting to dimensions, before export. Composition (Min/max values): aluminum = 97.85/98.6%. Silicon = 0.30/0.60. Iron = 0.10/0.30. Copper = -/0.10. Manganese = -/0.10. Magnesium = 0.35/0.60. Chrome = /0.05. Zinc = -/0.15. Titanium = -/0.10. Others = 0.05 (each)/0.15 (tot).
|
| Ruling 6 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2021-000390 Date: 14/04/2021 Issuing Country: Poland Classification: 76109090**************
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b) and 6. The General Rules for the Interpretation of the Combined Nomenclature, the Explanatory Note to heading 7610 of the Common Customs Tariff and conform to the wording of heading 7610 CCT and CN code 7610 90 90, covering other aluminium structures.
|
The mast in two elements with a connector (internal profile) and boom as well as supporting and stiffening elements (steel ropes – wanty, pullers – Roman screws) constituting a component of the rigging. Mast and boom made of anodized aluminum, supporting and stiffening elements made of stainless steel. Mast with a total height of 18.5 meters (profile 234 mm x154 mm), boom with a length of 5.96 meters (profile 181 mm x 124 mm). The product will be subject to joining and arming with navigation lighting, installation of antennas for safety in maritime communication (radio, AIS, radar). Ultimately, it is intended for installation on a catamaran. The basic character of the product is given by aluminum products.
|
| Ruling 7 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2021-001071 Date: 21/09/2021 Issuing Country: Poland Classification: 76109090**************
|
Whereas tariff classification is determined in accordance with the provisions of Rules 1, 2(a), 3(b), 5(b) and 6 of General Rules for the interpretation of the combined nomenclature, Note 3 to Section XV of the Common Customs Tariff and conforms to the wording of heading 7610 of the Common Customs Tariff (CCT) and to CN code 7610 90 90 92, covering m.in other plates, rods, sections, pipes and the like, made of aluminum, prepared for use in structures
|
Mosquito net for window/balcony door with sliding system, fixed permanently. The product serves as protection against insects. The set includes aluminum profiles, cassette for protective mesh, fiberglass mesh with PVC coating, handles, metal and plastic accessories, a set of screws and dowels, assembly instructions. Aluminum profiles after assembly form a frame mounted to the walls. Aluminum profiles and the cassette for the protective mesh can be cut to the desired length with a metal ball. Maximum dimensions (height x width): 220 cm x 125 cm. Product presented unassembled, in retail packaging |
| Ruling 8 {Profiles Classifiable under 7610}
Reference: DEBTI37290/21-1 Date: 15/11/2021 Issuing Country: Germany Classification: 76109090**************
|
Not Available | These are so-called wall profiles, which have not yet been assembled, essentially consisting of an almost U-shaped profile made of an aluminium alloy with an aluminium content predominant in terms of weight in various dimensions, as well as two plastic piping and sealing profiles extending over the entire length. The characteristic products made of aluminium have specifically arranged oval perforations with central bulges at irregular intervals. The goods are used to attach so-called shower enclosures (not the subject of the BTI) to the wall. – Applicant information – Figure see Appendix. Such products fall within TARIC code 7610 9090 95 as ‘other aluminium structural parts (other than those referred to in TARIC codes 7610 9090 10 to 7610 9090 92, excluding prefabricated buildings of heading No 9406.
|
| Ruling 9 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08501 Date: 06/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 3(b): Aluminium rail gives the assembly its essential character. NESH of heading No 7610 on structures and parts of structures), of aluminium, with the exception of prefabricated structures of heading No 94.06
|
Aluminum parts sold in a kit, with plastic joiner parts and paper labels. they are in the form of 24 rails, to be assembled using plastic clips and intended to form the framework of a terrace. Rail dimensions: 1890 mm…
|
| Ruling 10 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08225 Date: 08/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 3b: mixed articles, composite articles, or sets are classified according to the material or article conferring on them the essential character, in this case, the aluminium frame. Note 3 to section XV, which defines base metals. NESH of tariff heading 7610, which includes aluminium constructions and parts of construction, with the exception of prefabricated constructions of heading No 9406; aluminium sheets, bars, profiles, tubes and the like prepared for use in construction. NENC relating to Chapter 70, published in OJEU No C 119/289 of 29/03/2019, which include “glass and glass articles” and exclude from this chapter glass plates surrounded by a wooden frame, metal, etc., which are considered to have lost their essential glass character. By assimilation to Commission Implementing Regulation EU 2016/1962 published in OJEU No L 303/1 of 10/11/2016.
|
Fixed reversible shower wall. The article is composed of a transparent “secure” glass pane and a frame made of gold-colored aluminum profiles intended to frame the wall on the 4 sides. Dimensions of the glass: – thickness: 6 mm; – height: 200 cm; – width: 120 cm. Dimensions of the frame: – height: extendable from 210 to 265 cm. The item is supplied with the fixing screws
|
| Ruling 11 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08532 Date: 08/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 3b: mixed articles, composite articles, or sets are classified according to the material or article conferring on them the essential character, in this case, the aluminium frame. Note 3 to section XV, which defines base metals. NESH of tariff heading 7610, which includes aluminium constructions and parts of construction, with the exception of prefabricated constructions of heading No 9406; aluminium sheets, bars, profiles, tubes and the like prepared for use in construction. NENC relating to Chapter 70, published in OJEU No C 119/289 of 29/03/2019, which include “glass and glass articles” and exclude from this chapter glass plates surrounded by a wooden frame, metal, etc., which are considered to have lost their essential glass character. By assimilation to Commission Implementing Regulation EU 2016/1962 published in the OJEU No L 303/1 of 10/11/2016.
|
Article similar to a shower wall intended to be installed on a bathtub to limit water splashes (bathtub screen). The wall is composed of a transparent “secure” glass pane and a frame made of black aluminum profiles intended to frame the wall on the 4 sides. The frame allows the wall to rotate 180°. The glass has decorative chopsticks on each side and an anti-limescale treatment on one side. Wall dimensions: – thickness: 4 mm; – height: 140 cm; – width: 85 cm.
|
| Ruling 12 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08876 Date: 08/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General Rule 3(b): Mixtures and sets shall be classified according to the material or article which gives the whole its essential character in this case aluminium profiles. NESH relating to heading 7610.
|
Shower walls, consisting of safety glass panels with a thickness of 4 mm and aluminum profiles with matte white epoxy finish. The profiles are made of more than 99.3% aluminum The item comes in different sizes.
|
| Ruling 13 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08879 Date: 09/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General Rule 3(b): Mixtures and sets shall be classified according to the material or article which gives the whole its essential character in this case aluminium profiles. NESH relating to heading 7610..
|
Fixed shower walls, consisting of a transparent glass panel with a thickness of 6 mm and aluminum profiles effect light wood. The profiles are made of more than 99.3% aluminum
|
| Ruling 14 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-08882 Date: 09/12/2021 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General Rule 3(b): Mixtures and sets shall be classified according to the material or article which gives the whole its essential character in this case aluminium profiles. NESH relating to heading 7610..
|
Shower walls, consisting of safety glass panels with a thickness of 4 mm and aluminum profiles with matte black epoxy finish. The profiles are made of more than 99.3% aluminum. The item comes in different sizes.
|
| Ruling 15 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-09216 Date: 14/01/2022 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 3b: mixed articles, composite articles, or sets are classified according to the material or article conferring on them the essential character, in this case, the aluminum rail. Note 3 to section XV, which defines base metals. NESH of tariff heading 7610, which includes constructions and parts of constructions, of aluminium, with the exception of prefabricated constructions of heading No. 94.06; Sheets and sections, angles, shapes, sections, tubes and the like, of aluminium, prepared for use in construction.
|
Aluminium rails, in the form of hollow profiles, intended for the installation of elements such as cladding slats or decking blades used in particular in the construction of terraces. The rails are equipped with plastic fasteners (Polyoxymethylene POM) allowing the reception of the blades.
|
| Ruling 16 {Profiles Classifiable under 7610}
Reference: DEBTI45992/21-1 Date: 24/01/2022 Issuing Country: Germany Classification: 76109090**************
|
Not Available | These are L-shaped angles made of aluminium (article 541691), which have two legs of different lengths (about 52 mm and 65 mm respectively). The two thighs are at an angle of 90° to each other and the short thigh is provided from the inside with three channels in different shapes and the longer thigh with two oval perforations. The products are used in combination with an agraffe (not part of the BTI) for attaching façade panels to a substructure. For this purpose, they are screwed to a supporting structure and the agraffes are hung on them with plates. -Applicant data – Figure see Appendix. Such products fall within TARIC code 7610 9090 95 as “other aluminium construction parts (other than those referred to in TARIC codes 7610 1000 00 to 7610 9090 92).”
|
| Ruling 17 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-09173 Date: 31/01/2022 Issuing Country: France Classification: 76109090**************
|
General rules 1. and 6. : classification is determined by the section and chapter notes, as well as by the wording of the heading, subheading and CN code. General rule 5 (b): packagings and means of containment of goods presented with them shall be classified with the goods when they are of the type normally sold with them. NESH of heading 7610 | Hollow aluminum profiles, presented as a kit, not assembled, used for mounting a sliding shower door. The glass part is not included. The products are accompanied by the accessories and hardware necessary for assembly. The different elements are packaged together for retail sale. The packaged kit presented will be assembled without any finishing or manufacturing operation. Profile: aluminum 6463-T5 with 97.9% aluminum. Accessory and hardware in plastic, aluminum and zamak |
| Ruling 18 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2021-09175 Date: 31/01/2022 Issuing Country: France Classification: 76109090**************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 2(a): Incomplete or dismantled articles shall be classified as complete and assembled when they have the essential characteristics thereof. General rule 5.b): Packaging is classified with the goods it contains. NESH relating to heading 7610..
|
Hollow aluminum profiles containing 97.9% aluminum 6463-T5 presented in unassembled kit, used for the assembly of a swivel shower door, glass part of this door not presented here. Product accompanied by accessories and hardware necessary for assembly. These various elements are made of plastic, aluminum and zamak. Packaged in packaging for sale
|
| Ruling 19 {Profiles Classifiable under 7610}
Reference: DEBTI43549/19-1 Date: 17/04/2020 Issuing Country: Germany Classification:
|
Not Available | The so-called replacement slats are flat profiles made of powder-coated aluminium with an aluminium content of less than 99.3 % formed according to their use, cut to length, perforated and provided with specific recesses (thus prefabricated). The products serve as replacement slats for the roof of an aluminium pavilion (not covered by this BTI). – Applicant information- Classification under heading No 7616 is not possible as the products are already covered by the wording of heading No 7610. Figure see appendix. Such products fall within code no 7610 9090 10 0 of the Customs Tariff as ‘prefabricated profiles for construction purposes, of aluminium, not assembled, not welded, with an aluminium content not exceeding 99,3 % by weight’.
|
| Ruling 20 {Profiles Classifiable under 7610}
Reference: FRBTIFR-BTI-2020-07743 Date: 18/02/2021 Issuing Country: France Classification: 7610909010************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of heading, subheading and CN code. General rule 2 (a): Incomplete or unfinished articles, or articles in the disassembled or unassembled state, are classified as complete, finished or assembled articles. General rule 3 (c): in the absence of an element conferring its essential character on the whole, the tariff classification adopted is that of the last conceivable heading, namely that of the aluminium roof. Minutes of the 205th CCD of 10/12 February 2020, paragraph 7.10 on carports. NESH of heading 7308, page XV-7308-1. | Set of building elements to constitute a vaulted passenger shelter (such as those of bus waiting stations). The posts are made of 80x80mm steel on turntables. The vaulted roof is made of 6mm honeycomb polycarbonate treated anti-UV. The roof frame is made of aluminum tube sleepers. The gutters and arches are made of aluminum profile. These different aluminium elements are aluminium profiles produced according to EN573-1 with an aluminium share between 97.85% and 98.70%. It is also composed of a showcase. The item comes in different models of safety glass cladding of different lengths. |
| Ruling 21 {Profiles Classifiable under 7610}
Reference: DEBTI22886/21-1 Date: 18/06/2021 Issuing Country: Germany Classification: 7610909095********0***
|
Not Available | These are so-called niche profiles, consisting of two U-shaped, about 2100 mm long “profiles” made of an aluminum alloy with a predominant aluminum content in terms of weight. These are equipped with a magnetic so-called rubber seal (strip) extending over the entire length, which allows a tight closing of the shower door (not object of the VZTA) with a corresponding counterpart. The products have four round, specifically arranged perforations for attachment to the wall and are also provided with two further smaller, round perforations at both ends, which are used to attach the vertical so-called profiles (not the subject of the VZTA) when mounting the shower sliding door. The so-called niche profile is packed in a cardboard box. – Applicant information – Figure see Appendix. In view of the objective characteristics, these are not profiles within the meaning of Heading No 7604. Such products shall be classified under code number 7610 9090 95 0 as ‘other parts of aluminium structures (other than those referred to in TARIC codes 7610 9090 10 to 7610 9090 92), with the exception of prefabricated buildings falling within heading No 9406’.
|
| Ruling 22 {Profiles Classifiable under 7610}
Reference: DEBTI28865/21-1 Date: 26/07/2021 Issuing Country: Germany Classification: 7610909092********0***
|
Not Available | ‘light shaft cover’; A set of goods in presentation for retail sale, consisting of – a light shaft cover not yet assembled (character-determining) for cellar shafts, consisting of – – a product made of different materials, consisting of four profiles of aluminium, a fabric of steel, four corner connectors of plastic, four cover caps apparently of aluminium, a brush seal and three clip strips. In application of AV 2 b) and AV 3 b), the product composed of various substances is a product assimilated to the articles of base metal (base metals compared to plastic determining character), which is to be classified according to the predominant base metal (here: aluminium). The profiles are joined together to form a frame and covered with the fabric. The product is used for installation on cellar shafts and is used as a dirt, insect repellent or rodent protection grid. Other components of the kit: – four screws of base metal – four washers of base metal – four nuts of base metal – four angles of base metal – one assembly tool – one assembly instruction – one assembly instruction – made together in a cardboard box Such products belong as “Aluminium structures – other than those referred to in TARIC codes 7610 1000 00 to 7610 9090 91” as a kit of finished products under code number 7610 9090 92 0 of the Customs Tariff.
|
| Ruling 23 {Profiles Classifiable under 7610}
Reference: DEBTI28665/21-1 Date: 02/08/2021 Issuing Country: Germany Classification: 7610909092********0***
|
These are so-called fly screen doors, essentially consisting of seven profiles made of aluminum (according to the applicant), four corner connectors and two center connectors made of plastic, a fiberglass fabric, screws made of base metal and other small parts (two plastic handles, three hinges, two magnetic closures with metal plates, three closing springs made of steel). The profiles are joined together to form a frame and covered with the fiberglass fabric. The products are mounted in door frames and serve there as movable insect repellent. The goods have not yet been assembled, but together with assembly instructions and corresponding tools, they have been placed in a cardboard box for retail sale. Aluminium prevails over any other metal in terms of weight. Such products fall within code no 7610 9090 92 0 of the Customs Tariff as ‘other aluminium structures other than those referred to in codes 7610 1000 00 0 to 7610 9090 91 0 | |
| Ruling 24 {Profiles Classifiable under 7610}
Reference: PLBTIWIT-2021-001071 Date: 21/09/2021 Issuing Country: Poland Classification: 7610909092************
|
The tariff classification is determined in accordance with the provisions of Regulation 1, 2(a), 3(b), 5(b) and 6 of The General Rules for the Interpretation of the combined nomenclature, Note 3 to Section XV of the Common Customs Tariff and conforms to the wording of heading 7610 of the Common Customs Tariff (CCT) and to CN code 7610 90 90 92, covering m.in other plates, rods, sections, pipes and the like, made of aluminum, prepared for use in structures.
|
Mosquito net for window/balcony door with sliding system, fixed permanently. The product serves as protection against insects. The set includes: aluminum profiles, cassette for protective mesh, fiberglass mesh with PVC coating, handles, metal and plastic accessories, a set of screws and dowels, assembly instructions. Aluminum profiles after assembly form a frame mounted to the walls. Aluminum profiles and the cassette for the protective mesh can be cut to the desired length with a metal ball. Maximum dimensions (height x width): 220 cm x 125 cm. Product presented unassembled, in packaging intended for retail sale.
|
| Ruling 25{Profiles Classifiable under 7604}
Reference: DEBTI15116/20-1 Date: 10/07/2020 Issuing Country: Germany Classification: 7604299090********0*** |
Not Available | Profile made of aluminium The goods are profiles with a cross-section of an aluminium alloy (EN AW6063-T5) that remains the same over the entire length. The profiles can have different, open cross-sections. One side of the profile may have different, regularly recurring punching patterns. The goods may have a bare, powder-coated or silver anodized surface. The product is sloped towards one end. According to the information, the goods are used as a tile rail. The goods are classified according to their material nature as profiles, of aluminium, of aluminium alloys, others, within the code number 7604 2990 90 0 of the Customs Tariff.
|
| Ruling 26{Profiles Classifiable under 7604}
Reference: DEBTI6539/20-1 Date: 25/09/2020 Issuing Country: Germany Classification: 7604299090************ |
Not Available | Aluminium alloy profiles The goods are aluminium alloy profiles (EN AW-6060 or EN AW-6063). The goods can have different open cross-sections and lengths of 2 m, 3 m or 5 m. The surface of the profiles can be covered with white or black color. The profiles are used as parts of LED lights. The goods are classified according to their material nature as rods and profiles, of aluminium, of aluminium alloys, others, profiles, others, in the TARIC code 7604 2990 90.
|
| Ruling 27{Profiles Classifiable under 7604}
Reference: DEBTI25352/20-1 Date: 14/09/2020 Issuing Country: Germany Classification: 7604299090************
|
Not Available | Aluminium alloy profile The product is an L-shaped profile made of aluminium alloy (aluminium 6463). The goods are superficially brushed. According to the information, the goods are used as a door handle in kitchens. The goods are classified according to their material nature as profiles, made of aluminum alloys, others, in the TARIC code 7604 2990
90.
|
| Ruling 28{Profiles Classifiable under 7604}
Reference: DEBTI30840/20-1 Date: 07/12/2020 Issuing Country: Germany Classification: 7604299090********0***
|
Not Available | Aluminum alloy profile; Heat sinks The goods are extruded profiles made of an aluminium alloy (EN AW-6060 T66). The product has a semicircular cross-section, from which a total of nine slightly corrugated struts depart. The profiles have a length of 1500 mm to 5000 mm. The profiles are used as heat sinks for LED luminaires. The goods are classified according to their material nature as rods and profiles, of aluminium, of aluminium alloys, others, profiles, others, in the TARIC code 7604 2990 90.
|
| Ruling 29{Profiles Classifiable under 7604}
Reference: FRBTIFR-BTI-2018-07323 Date: 05/04/2019 Issuing Country: France Classification: 7604299090************
|
General rules 1 and 6: classification is determined by the section and chapter notes, as well as by the wording of headings, subheadings and CN codes 7604, 7604 29 and 7604 29 90. General rule 3 (b): mixed articles, composite articles or sets are classified according to the material or article conferring on them the essential character, in this case the aluminium profile. Note 1(b) to Chapter 76. Subheading Note 1(b) to Chapter 76. NESH relating to heading 7604 | Solid profile intended to be used as a walking nose. It is intended to accommodate LED strips, and its shape allows it for this purpose to house cables and connectors in addition to ribbons. It is accompanied by a diffuser. The profile is made of aluminum alloy, and the diffuser is made of transparent plastic.
|
| Ruling 30{Profiles Classifiable under 7604}
Reference: DEBTI61601/19-1 Date: 09/03/2020 Issuing Country: Germany Classification: 7604299090************
|
Not Available | Profile made of aluminium The product is an extruded long product with a cross-section (profile) that remains constant over its entire length, one side is provided with holes. The product is made of an aluminium alloy (material designation EN AW-6063 T6). According to the information, the product is used as a soil profile. The goods are classified according to their material nature as a profile of aluminium, of aluminium alloys, other, profiles, “other” within TARIC code 7604 2990 90.
|
| Ruling 31{Profiles Classifiable under 7604}
Reference: DEBTI4969/20-1 Date: 04/05/2020
Issuing Country: Germany Classification: 7604299090************
|
Not Available | Profile made of aluminium The product is a metallic profile with a constant cross-section in the form of an L. The product has a height of 22.5 mm and a width of 7.5 mm. The goods are made of an aluminum alloy (EN AW-6060). According to the information, the goods are used as a sidebar for carpets. The goods are classified according to their material nature as profiles, made of aluminum, aluminum alloys, others, profiles, others, in the TARIC code 7604 2990 90.
|
| Ruling 32{Profiles Classifiable under 7604}
Reference: PLBTIWIT-2020-001221 Date: 16/11/2020 Issuing Country: Poland Classification: 76042990**************
|
The tariff classification of goods was determined on the basis of Rules 1., 3.(b), 5.(b), and 6. The general rules for the interpretation of the combined nomenclature, Note 1(b) to Chapter 76 of the Common Customs Tariff and conform to the wording of heading 7604 CCT and CN code 7604 29 90, which covers other aluminium alloy sections.
|
A set of elements, consisting of four pieces of profiles made of 6063 alloy aluminum with lengths from 2m to 3.4m and a set of steel screws for fastening. Profiles are used as handles (handles) for installation in cabinets with a sliding door system. The profiles do not have mounting holes. The kit is packed in cardboard packaging and is intended for retail sale. Import country: China
|
| Ruling 33{Profiles Classifiable under 7604}
Reference: PLBTIWIT-2021-001090 Date: 28/09/2021 Issuing Country: Poland Classification: 76042990************** |
The classification of the goods was determined on the basis of: rules 1., 3(b) and 6. The general rules for the interpretation of the combined nomenclature ; Notes 1 (b) to Chapter 76. the Common Customs Tariff (CCT); Notes 1 (b) to subheading chapter 76 of the CCT ; the wording of heading 7604 of the CCT ; the wording of subheading 7604 29 90 WTC, including the other aluminium alloy sections.
|
A straight section of aluminum section (profile) with a plastic cover. The profile is made of 6063T5 aluminum alloy in the extrusion process (extrusion through the matrix), with a uniform cross-section along its entire length, not anodized. The section has the form of a trough with a cross-section shape similar to the letter “U” with two stripes (so-called side wings) located along both upper edges of the trough. The side wings are densely and regularly perforated. Profiles are available in standard lengths of 1 m, 2 m or 3 m. The approximate dimensions of the section are: total width about 7 cm, height about 2 cm, trough width about 1.5 cm. Cover – a simple section made of plastic with lengths: 1m, 2m or 3m, suitable for a metal profile, has a permanent cross-section along its entire length. The product is used to mount LED strip in drywall. The plastic cover closes the TRough with the LED strip and diffuses the light accordingly. The product can be cut anywhere to the required length during assembly. Aluminium section gives the whole product its essential character |
| Ruling 34{Profiles Classifiable under 7604}
Reference: DEBTI50803/19-1 Date: 14/11/2019 Issuing Country: Germany Classification: 7604299090********0***
|
Not Available | Aluminium profiles The product consists of two metallic profiles with a constant cross-section over the entire length and with a constant wall thickness. According to the information, the material is an aluminum alloy (Al 6063). The profiles have a length of 110 cm. Screws and dowels are included in the scope of delivery for mounting the profiles. Both profiles are jammed together and form a cable duct for the concealed laying of hi-fi and loudspeaker cables. The goods are classified according to their material nature as a profile, of aluminium, of aluminium alloys, other profiles, others within code number 7604 2990 90 0 of the Customs Tariff….
|
| Ruling 35{Profiles Classifiable under 7604}
Reference: DEBTI46504/20-1
Date: 01/02/2021 Issuing Country: Germany Classification: 76042990************** |
Not Available | Aluminium alloy profile The goods are U-shaped profiles made of aluminium alloy (EN-AW 6060-T66). The U-profiles are 19.5 mm wide and 10 mm high, the length is 1 m, 2 m or 2.5 m. The product is anodized silver and is used for decorative embellishments in private households. The product is classified according to their material nature as profiles, of aluminium alloys, other than those classified in subheading 7604 2990
|
| Ruling 36{Profiles Classifiable under 7604}
Reference: DEBTI44124/20-1 Date: 01/02/2021 Issuing Country: Germany Classification: 7604210090************ |
Not Available | Hollow profile made of an aluminium alloy The goods are hollow sections with a cross-section that remains constant over the entire length. The cross-section has the shape of a cross. The edges of the profile are worked in such a way that an edge length of 20 mm x 20 mm, 30 mm x 30 mm or 40 mm x 40 mm results. The profile has several closed cavities. Furthermore, it has grooves to be connected with the help of slot stones and angles. The product is made of an aluminum alloy (EN AW-6063-T5). It is anodized or painted in different colors. The hollow sections have a length of 2000 mm. The profiles have no further edits. The goods are used for the construction of shelves. The goods are classified according to their material nature as profiles, made of aluminum, aluminum alloys, hollow sections, others in the TARIC code 7604 2100 90. |
| Ruling 37{Profiles Classifiable under 7604}
Reference: DEBTI41764/20-1 Date: 04/01/2021 Issuing Country: Germany Classification: 76042990**************
|
Not Available | Profile made of an aluminium alloy The goods are aluminium profiles with a cross-section that remains constant over the entire length. The profiles are made of an aluminium alloy (EN AW-6030). The profile has a width of 59.5 mm and a height of 12.5 mm or 18.5 mm. The length is 2000 mm, 2500 mm or 4000 mm. The profile may have holes at regular intervals. The product must be classified in subheading 7604 2990 of the Combined Nomenclature as a profile, of aluminium alloy, of aluminium alloy, of other profiles.
|
| Ruling 38{Profiles Classifiable under 7604}
Reference: DEBTI46529/20-1 Date: 04/02/2021 Issuing Country: Germany Classification: 76042990**************
|
Not Available | Aluminium alloy profile The goods are L-shaped profiles made of aluminium alloy (EN-AW 6060-T66). The L-profiles are 14 mm wide and 10 mm high, the length is 1 m, 2 m or 2.5 m. The product is anodized silver and is used as edge protector in private households. The product is classified in subheading 7604 2990 according to their material nature as profiles, of aluminium alloys, other.
|
| Ruling 39{Profiles Classifiable under 7604}
Reference: DEBTI46601/20-1 Date: 08/03/2021 Issuing Country: Germany Classification: 76042100**************
|
Not Available | Hollow profile made of aluminium According to the information, the product is a hollow section made of aluminium alloy (EN AW-6060-T66). The surface is anodized silver. The product has a closed cavity in the shape of a quarter circle. Recurring punches are available at regular intervals. The profiles have a length of 1 m, 2 m or 2.5 m. According to the information, the goods are used as the edge of the stairs. The product is classified in subheading 7604 2100 of the Combined Nomenclature as sections of aluminium, aluminium alloys and hollow sections according to their material nature. |
| Ruling 40{Profiles Classifiable under 7604}
Reference: DEBTI34811/20-1 Date: 11/12/2020 Issuing Country: Germany Classification: 7604210090********0***
|
Not Available | Hollow profile made of aluminium alloy The product is a hollow profile made of aluminium alloy. The hollow sections have two closed rectangular cavities. On the sides there are hook-like shaped ends along the entire length, which allow the profiles to be connected to each other. The profiles can have different dimensions. The hollow sections are permanently joined together by welding and used as side walls of tipping vehicles. The goods are classified according to their material nature as hollow sections made of an aluminium alloy in the code number 7604 2100 90 of the Customs Tariff.
|
| Ruling 41{Profiles Classifiable under 7604}
Reference: DEBTI41689/20-1 Date: 21/01/2021 Issuing Country: Germany Classification: 76042990**************
|
Not Available | Aluminium profiles The product presented are metallic square U-profiles with a constant cross-section over the entire length and with a constant wall thickness. According to the information, the material is an aluminum alloy (Al 6063). The profiles have the dimensions 45 mm x 35 mm and a length of 50 mm or 200 mm. In all four corners there are grooves along the entire length for screwing in fastening screws. The profiles are used to connect parts on the substructure of terraces. For mounting the profiles, stainless steel screws, a metal drill and a Torx bit are included. The product must be classified in subheading 7604 2990 of the Combined Nomenclature as a profile, of aluminium, of auminium alloys or other sections. |
| Ruling 42{Profiles Classifiable under 7604}
Reference: FRBTIFR-BTI-2020-07552 Date: 18/03/2021 Issuing Country: France Classification: 7604109089************
|
Not Available | Hollow aluminum profile with plastic cap and notch to be able to fix transverse blades. It is available in three dimensions depending on the model. Combined with another profile, and once sealed in the ground, it allows to hold blades that are slipped into the groove to create a composite fence. The rate of aluminum used in the composition of the product is 100% This RTC does not include the base, the transverse blades and the screws.
|
| Ruling 43 {Profiles Classifiable under 7308} {7308 is similar to 7610 as per Nomeclature}
Reference: DEBTI17051/20-1 Date: 04/08/2020 Issuing Country: Germany Classification: 7308905900************ |
Not Available | These are products consisting of two almost L-shaped steel profiles, each with an inwardly curved end, connected by plastic. The products are used to stabilize plastic windows (not covered by the BTI). Thickness of the products 1,0 – approx. 2,0 mm. -Applicant data- Figure see Appendix. The character of goods composed of different materials is determined, in particular, by the size and weight of the steel. Such products fall under subheading 7308 9098 as ‘sections prepared for construction purposes, of steel’.
|
| Ruling 44{Profiles Classifiable under 7308} {7308 is similar to 7610 as per Nomeclature}
Reference: DEBTI21276/19-1 Date: 15/07/2019 Issuing Country: Germany Classification: 7308905900************
|
Not Available | These are C-shaped profiles made entirely of sheet steel (dimensions: length: about 50 mm; width: about 32 mm), which have various specifically shaped perforations. The products serve as vertical guide rails for ladders permanently mounted on various structures (lattice masts, win-power plants, etc.). – Applicant information – Figure see Appendix. Such products fall within TARIC code 7308 9059 00 as “profiles prepared for construction purposes, of steel, exclusively of sheet metal”.
|
| Ruling 45 {Profiles Classifiable under 7308} {7308 is similar to 7610 as per Nomeclature}
Reference: DEBTI24648/20-1 Date: 25/09/2020 Issuing Country: Germany Classification: 73089098**************
|
Not Available | These are open profiles made of sendzimir galvanized steel with different shapes of cross-section (e.B.C, U, G profiles, slotted tubes). The products are cut to length, mitered and partly provided with milling. They are used as stiffening profiles for PVC windows. – Applicant information – Figure see Appendix. Such products fall within subheading 7308 90 98 of the Combined Nomenclature as ‘sections prepared for construction purposes’.
|
| Ruling 46 {Profiles Classifiable under 7308} {7308 is similar to 7610 as per Nomeclature}
Reference: DEBTI28580/19-1 Date: 05/07/2019 Issuing Country: Germany Classification: 7308905900********0***
|
Not Available | These are hot-dip galvanized C-profiles made entirely of sheet steel in various dimensions. The products are bent inwards at almost right angles on the long sides and have a large number of specific holes and perforations. They serve as parts for substructures of photovoltaic systems. – Applicant information – Figure see Appendix. Such products fall within code no 7308 9059 00 0 of the Customs Tariff as ‘steel sections prepared for construction purposes, made exclusively of sheet metal’.
|
—————————————————————————————————————————————–
Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya
Talk to Janron Consult for the following:
Ministry of Health Exemptions
Treasury Exemptions
Advance Ruling Application to KRA
Objection to KRA Rulings on Customs Value
Objections to KRA Rulings on HS Classification
Related
Share :
