Objection KRA HS Code Classification Aluminium Solar Structures>Customs Tax Consultant Kenya

than those of heading 83.05) and similar articles, whether or not with heads of other material, but excluding such articles with heads of copper. Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles.  Springs and leaves for springs, Padlocks, and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal. keys for any of the foregoing articles, of base metal. Base metal mountings, fittings, and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets, or the like; base metal hat-racks, hat pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal: Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or

bifurcated rivets, of base metal; beads and spangles, of base metal. Sign-plates, nameplates, address plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. frames and mirrors, of base metal, of heading 83.06.

1)The items referred to as ‘’Parts of General’ in the nomenclature have been highlighted above.

1)The term and the like means: All other Aluminium Structures, and Aluminium parts of structures.  This means the list is not exhaustive and the Nomenclature, leaves us to determine what are structures.  Therefore, limiting structures to what is listed on the heading is incorrect.  Is a solar installation part of a structure. Yes.  It is installed on roofs of buildings which are in themselves structures.  Roofs, Roofing frameworks, Doors, Door Frames, Windows, Window Frames, Thresholds for Doors, implies that buildings on which the solar equipment will be installed is a structure.  The solar equipment will therefore be part of a structure,  Therefore the aluminium-based walkways, Aluminium Vertical Step Walkway, will form part of a structure , Specialized Solar Module Mounting Structures will form part of a structure and therefore will be correctly classified under heading 7610.  Please take note of the similarity between the Roofing frameworks, Door Frames, Window Frames  and Solar Module Mounting Structure.  The Non-Anodized C – Channel is the item into which the panels are slipped, to hold them in place.  The solar module mounting structure is the base on which the solar panels will lie, the mounting structure is permanently fixed onto the roofing.

1)Please note that the solar module mounting structure is a structural framework, therefore classifiable under 7610.

2) The Non-Anodized C – Channel is a railing into which the solar panel will be slid, therefore by implication, it is classifiable under heading 7610.  Please refer to the image at the end of this write up.

1)Analysis of the items extracted from 7308 adds to the fact that all types of items whether classifiable under any other heading but are made of aluminum and specially prepared for use in structures must be classified under heading 7610.  Therefore, the Aluminium Walkways, C-Channel and Mounting structures which are parts of structures are classifiable under heading 7610.

1)The sub-components used to craft the end products of Aluminium Walkways, C-Channel and Mounting structures are made up of the items listed above.

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.

1)This extract defines further the meaning of parts of structures and further defines the characteristics that would demonstrate preparation for use in structures. The  Aluminium Walkways, C-Channel and Mounting have been prepared for further use in structures as can be seen from the images or the actual items

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. It also covers security doors of steel, for all types of dwellings.

1)Take note of the similarity between gangway and Aluminium walkway,

2)Take note of the similarity between the C-channel and Rails as well as Assembled railings

3) Take note of the similarity between Solar Module mounting structure and Lighthouse superstructures, Frameworks for greenhouses.  That is the structure that forms the base of the solar panel installations.  The imported items are therefore classifiable under heading 7610 by deduction from items listed as classifiable under heading 7308.

4)The item that states ‘’ It also covers security doors of steel, for all types of dwellings.’’ Confirms our statement that buildings are structures.  Therefore, implying that Walkways, C-channels, mounting structures permanently fixed onto buildings are parts of structures, therefore classification under heading 7308, and hence 7610 for aluminium items.

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 1 (a) and 1 (b) to the Chapter, 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).

Chapter 74 Note 1(d)

Definition of Bars and rods

Rolled, extruded, drawn, or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel)? Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, 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.

Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03

1)The definition above eliminates the possible classification of Solar Panel Mounting Structure as Bars and Rods.  The imported item is not a bar or rod by the above definition.

2) The note ‘’ provided that they have not thereby assumed the character of articles or products of other headings.’’ eliminates possible classification of the item in heading 7604.10.00 because the Solar Panel Mounting Structure has assumed the character of items of heading 7610 due to the preparation undergone for mounting onto structures.

3) The note under 7604 which states ‘’ The heading does not cover

(a) Rods and profiles, prepared for use in structures (heading 76.10).  This note states clearly that an item that is prepared for use in structures like the Solar Panel Mounting Structure is expressly ruled out of classification at heading 7604.

4) Please take note that the heading 7407 Explanatory Notes also apply to heading 7604, and it provides more detailed  guidance on the items classifiable under heading 7604.

76.16 – Other articles of aluminium.

7616.10 – Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts,

screw hooks, rivets, cotters, cotter-pins, washers, and similar articles

– Other :

7616.91 – – Cloth, grill, netting, and fencing, of aluminium wire

7616.99 – – Other

This heading covers all articles of aluminium other than those covered by the preceding

headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in

Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.

This heading includes, in particular :

(1) Nails, tacks, staples, (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles of the types described in the Explanatory Notes to headings 73.17 and 73.18.

(2) Knitting needles, bodkins, crochet hooks, embroidery stilettos, safety pins, other pins and other articles of the types described in the Explanatory Note to heading 73.19.

(3) Chains and parts thereof of aluminium.

(4) Cloth, grill and netting of aluminium wire, and expanded metal (see the Explanatory Note

to heading 73.14). Expanded metal is used in shop display, for loudspeaker grills, as an

explosion suppressant used in the transport and storage of volatile liquids and gases, etc.

(5) Aluminium articles corresponding to the iron and steel articles referred to in the

Explanatory Notes to headings 73.25 and 73.26.

The heading does not cover :

(a) Woven fabric of metal thread, of a kind used in articles of apparel, as furnishing fabrics, or the like

(Heading 58.09).

(b) Wire cloth, etc., made into the form of machinery parts (e.g., by assembling with other materials)

(Chapter 84 or 85).

(c) Wire cloth, etc., made up into hand sieves or riddles (heading 96.04).

1)The Nomenclature, cannot list each and every  item traded in the world in the Nomenclature.  It provides guidance to the items classifiable in each heading by listing a few of the items.  We are then to classify similar items in that heading by inference from the guidance.

2)Therefore examination of Aluminium Walkways cannot reveal the relationship or similarity with Nails, Bolts Rivets, Chains etc.  The Aluminium Horizontal Walkways are not related in any way to the items classifiable under 7616.  Therefore, by observation, the proposed classification is incorrect. The Images of the assembled walkways is attached at the end of this write up.

3)The note ‘’ heading covers all articles of aluminium other than those covered by the preceding headings of this Chapter’’ rules out classification of the walkways under the heading 7616 because they are already covered by a preceding heading 7610. {Parts of Structures}

4)The note ‘’ or more specifically covered elsewhere in the Nomenclature.’’ Rules out classification under 7616 because the Walkway is a part of structures, heading 7610.  The Nomenclature is  telling us to apply Rule 1 of the 6 HS Classification Rules.

(I)    The first part of Rule 2 (a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article.

2)The reason that might have resulted in the incorrect proposed HS ruling by the officer  is the fact that the imported items were imported unassembled.  Therefore, by application of this Rule 2 the items remain classified under heading 7610.  This fact was revealed to the officer during verification, but it was disregarded.

3) The assembled solar equipment, which includes all the contested parts are  shown on the images and brochures attached at the end of this document.

Rule 3 of The Nomenclature

(a)  The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b)  Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable

(c)   When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration

I)    This Rule provides three methods of classifying goods which, prima facie, fall under two or more headings, either under the terms of Rule 2 (b) or for any other reason. These methods operate in the order in which they are set out in the Rule. Thus Rule 3 (b) operates only if Rule 3 (a) fails in classification, and if both Rules 3 (a) and (b) fail, Rule 3 (c) will apply. The order of priority is therefore (a) specific description; (b) essential character; (c) heading which occurs last in numerical order.

(II)   The Rule can only take effect provided the terms of headings or Section or Chapter Notes do not otherwise require. For instance, Note 4 (B) to Chapter 97 requires that goods covered both by the description in one of the headings  97.01 to 97.05 and by the description in heading  97.06 shall be classified in one of the former headings. Such goods are to be classified according to Note 4 (B) to Chapter 97 and not according to this Rule.

76.10 – 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.

76.16 – Other articles of aluminium.

1)The order in the rules of classification is most specific description first, therefore general description like bars, rods, profiles(7604) and other Articles of Aluminium  is not more specific than a description that specifically describes  the items under consideration. The solar panels have to be fixed to structures to enable them to collect the Suns energy.  They have to be placed on roofs.  They are not placed directly on the roofing.  There has to be a structure to hold them onto the roofing.  This is done by the mounting structure. The item that holds the panels in place are the C-channels which are then fixed to the mounting.  The assembled walkway is an Aluminium structure.  Hence the assembled imported items are only described most accurately by heading 7610.

2)Please note that bars, rods, and profiles occur in both headings 7604, and 7610.  Assuming the verification officer was right in proposing classification under heading 7604.  Rule 3(c) would have set in  and  overruled him.  This is because the rule requires that if an item occurs in two headings, the last heading in the nomenclature takes precedence.  Therefore heading 7610.

(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

– 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

(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

END CLAMP RAPID 2 PLUS-perforated angles prepared for use in the assembly of solar mounting

REF:  2017/CUS/V&T/TARI/RUL/495  Classification: 7610.90.00  Date: 28.12.2017

SINGLE – V SOLO SHORT RAIL-rail for solar mounting

2017/CUS/V&T/TARI/RUL/495

Classification: 7610.90.00  Date: 28.12.2017

2020/CUS/V&T/TARI/RUL/076

Classification: 7610.90.00  Date: 25.03.2020

Reference:   PLBTIWIT-2020-000790

Date:           02/07/2020

Issuing Country: Poland

Classification:   76109090

Reference:   PLBTIWIT-2020-000845

Date:         17/07/2020

Issuing Country: Poland

Classification:   76109090**************

Reference:   FRBTIFR-BTI-2020-06833

Date:         29/01/2021

Issuing Country: France

Classification:   76109090**************

Reference:   PLBTIWIT-2021-000390

Date:   14/04/2021

Issuing Country: Poland

Classification:   76109090**************

Reference:   PLBTIWIT-2021-001071

Date:   21/09/2021

Issuing Country: Poland

Classification:   76109090**************

Reference:   DEBTI37290/21-1

Date: 15/11/2021

Issuing Country: Germany

Classification:   76109090**************

Reference:  FRBTIFR-BTI-2021-08501

Date: 06/12/2021

Issuing Country: France

Classification:   76109090**************

Reference:  FRBTIFR-BTI-2021-08225

Date: 08/12/2021

Issuing Country: France

Classification:   76109090**************

Reference:  FRBTIFR-BTI-2021-09216

Date: 14/01/2022

Issuing Country: France

Classification:   76109090**************

Reference:  DEBTI45992/21-1

Date: 24/01/2022

Issuing Country: Germany

Classification:   76109090**************

Reference:  FRBTIFR-BTI-2021-09173

Date: 31/01/2022

Issuing Country: France

Classification:   76109090**************

Reference:  DEBTI43549/19-1

Date: 17/04/2020

Issuing Country: Germany

Classification:  

Reference:  FRBTIFR-BTI-2020-07743

Date: 18/02/2021

Issuing Country: France

Classification:   7610909010************

Reference:  DEBTI22886/21-1

Date: 18/06/2021

Issuing Country: Germany

Classification:   7610909095********0***

Reference:  DEBTI28865/21-1

Date: 26/07/2021

Issuing Country: Germany

Classification: 7610909092********0***

Reference: DEBTI28665/21-1

Date:   02/08/2021

Issuing Country: Germany

Classification: 7610909092********0***

Reference: PLBTIWIT-2021-001071

Date: 21/09/2021

Issuing Country: Poland

Classification: 7610909092************

Reference:  DEBTI17051/20-1

Date: 04/08/2020

Issuing Country: Germany

Classification:  7308905900************

Reference:  DEBTI24648/20-1

Date: 25/09/2020

Issuing Country: Germany

Classification:  73089098**************

Reference:  DEBTI28580/19-1

Date: 05/07/2019

Issuing Country: Germany

Classification:  7308905900********0***

TARIFF NO: 7610.10.0000

Brett Ian Harris McKenna Long & Aldridge 1900 K Street, NW Washington, D.C. 20006

RE: The tariff classification of sectional garage doors made of aluminum and translucent polycarbonate sheet

Dear Mr. Harris:

This is in response to your letter dated September 6, 2005, on behalf of FrenchPorte, LLC, seeking a ruling concerning the classification of sectional garage doors with panes made of polycarbonate sheet and a frame made of extruded aluminum under the Harmonized Tariff Schedule of the United States (HTSUS). The National Commodity Specialist Division of Customs and Border Protection (CBP) forwarded your letter to this office for a response. Your submission included a copy of a product brochure.

FACTS:

The subject merchandise consists of four different styles of sectional garage doors. The frame of each style of the FrenchPorte garage sectional doors is constructed from durable, extruded aluminum. It is fastened together using interlocking hardware. The doors have translucent frosted panes which are manufactured using polycarbonate sheets. The HYZOD SL SunLife polycarbonate sheet used in the production of FrenchPorte’s garage door is virtually unbreakable and is able to withstand the most extreme conditions. A review of the figures that you have presented indicates that for a representative sample garage door, item K001, the aluminum extrusions comprise 75% of the value of the entire door and 84% of the combined weight of the aluminum and the polycarbonate components. The polycarbonate components of the garage doors account for about 6.3% of the entire cost of the door, and about 16% of the weight of the aluminum and plastic components.

You contend that the subject garage doors are classified in heading 3925, HTSUS, as “builders’ ware of plastics, not elsewhere specified or included” because the plastic components impart the essential character to the finished articles.

ISSUES:

Whether the subject garage doors are classified in heading 3925, HTSUS, as “[b]uilders’ ware of plastics, not elsewhere specified or included,” or in heading 7610, HTSUS, as “[a]luminum structures… and parts of structures….”

LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows: 3925 Builders’ ware of plastics, not elsewhere specified or included: 3925.20.00 Doors, windows and their frames and thresholds for doors. * * * 7610 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: 7610.10.00 Doors, windows and their frames and thresholds for doors. * * * As stated above, the GRIs are to be applied in order. GRI 1 provides that articles are to be classified by the terms of the headings and any relevant Section and Chapter Notes. For an article to be classified in a particular heading, that heading must accurately describe the article. There is no one heading that fully describes the FrenchPorte sectional garage doors that are under consideration in this case. Thus, they may not be classified solely based on GRI 1. Because the sectional garage doors are made up of two basic materials, extruded aluminum and polycarbonate sheets, they are composite goods that are potentially classifiable in heading 7610, HTSUS, and heading 3925, HTSUS. In pertinent part, GRI 2(b) provides that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. However, GRI 2(b) adds that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. Accordingly when products, such as the products under consideration in this case, consist of materials or components, which are prima facie classifiable under two or more headings, GRI 3 is utilized.

GRI 3(a) states that when goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

In this instance, headings 3925 and 7610, HTSUS, are equally specific in relation to one another. As we cannot classify these goods pursuant to GRI 3(a), we turn to GRI 3(b) which states: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note (EN) VIII to GRI 3(b) states:

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 value, or by the role of a constituent material in relation to the use of the goods.

There have been several court decisions on “essential character” for purposes of GRI 3(b). These cases have looked primarily to the role of the constituent materials or components in relation to the use of the goods to determine essential character. See, Better Home Plastics Corp. v. United States, 916 F. Supp. 1265 (CIT 1996), affirmed, 119 F.3d 969 (Fed. Cir. 1997); and Vista International Packaging Co., v. United States, 19 CIT 868, 890 F. Supp. 1095 (1995). See also, Pillowtex Corp. v. United States, 983 F. Supp. 188 (CIT 1997), affirmed, CAFC No. 98-1227 (March 16, 1999). Based on the foregoing, we conclude that in an essential character analysis for purposes of GRI 3(b), the role of the constituent materials or components in relation to the use of the goods is generally of primary importance, but the other factors listed in EN Rule 3(b)(VIII) should also be considered, as applicable.

In prior cases, CBP has considered the proper classification of doors which are made up of multiple materials. For example, in NY 800120, dated July 28, 1994, CBP considered the classification of an interior passage door consisting of wooden stiles and rails and intermediate timber strips dividing the center of the door into 12 or 18 rectangular sections. The sections were completed with glass panes after importation. The ruling explained that in the condition as imported the product was considered an unfinished French door. The door was classified in subheading 4418.20.40, HTSUS, as “Builders joinery and carpentry of wood…Doors and their frames and threshold: French doors.”

In another ruling, NY 811828, dated July 12, 1995, CBP ruled on the classification of the “Watergate” aluminum shower doors which were constructed of aluminum frames with panels of either tempered glass or translucent polycrystal. CBP determined that the applicable tariff provision for these “Watergate” aluminum shower doors was subheading 7610.00.30, HTSUS, as aluminum doors and their frames.

CBP also considered the classification of various styles of wood and glass doors in NY F84038, dated March 23, 2000. One of the categories of styles of doors consisted of wooden doors with a substantial amount of glass. Wood strips gave the appearance of windowpanes in the doors that may have divided the glass. The category of styles was known as a French door. We ruled that the applicable subheading for the French door style category was subheading 4418.20.40, HTSUS, which provided for “[b]uilders’ joinery and carpentry wood; doors and their frames and thresholds; French doors.” In other words, the classification of the French door was based upon the wooden frames rather than the glass panes. CBP also classified aluminum screen doors with insert panels in heading 7610 again based on the frames as aluminum doors, windows, and frames of aluminum, in NY E89242, dated November 26, 1999.

Similarly, in another ruling, NY K82426 dated February 17, 2004, CBP determined that the applicable subheading for wooden French doors with an exterior cladding of metal was subheading 4418.20.40, HTSUS as “builders’ joinery and carpentry of wood; doors and their frames and thresholds.” In addition, CBP determined that the applicable subheading for wooden terrace doors with an exterior cladding of metal was subheading 4418.20.80, HTSUS, as “builders’ joinery and carpentry of wood; other doors and their frames and thresholds.” Based on these rulings, we believe that doors consisting of multiple materials should be classified based on the material that makes up the door’s frame. In this case, the product, the FrenchPorte sectional garage doors, consists of two constituent components, the extruded aluminum frame and the plastic polycarbonate panes. Accordingly, we must determine which of these two components imparts the essential character to the garage doors. You contend that consumers choose the FrenchPorte Sectional garage door because it looks like a French door. You point out that the polycarbonate panels cover the vast majority of the garage door’s surface area and thereby they are the most important component in determining the way the garage doors look. According to your position, the polycarbonate sheets are the component that is primarily responsible for the aesthetic appeal of the garage doors. Since the appearance of garage doors is the reason why most consumers want to purchase the product, you maintain that polycarbonate is the material that imparts the essential character to the sectional garage doors. Thus, you contend that it should be classified in heading 3925, HTSUS, as builders’ ware of plastics.

While we agree that the polycarbonate sheet does contribute to the visual impact and appeal of the garage door, the product brochures shows that the aluminum extrusions also play a major role in contributing to the appearance of the product. The aluminum extrusions have a baked on enamel finish and provide the divisions that create the look of individual panes. In other words, the aluminum extrusions also help create the appearance of a French door. Moreover, while the visual appeal of a Frenchporte garage door may be a very important reason why consumers purchase the product, nevertheless, the product’s chief purpose is to function as a garage door. This means that it must be able to open and close properly. The aluminum extrusions in the doorframe provide the structure and form of the garage door. It is the component that serves to hold the panels together and allow the product to open and close, and thereby function as a garage door.

We note that for a representative sample of the garage door, the K1001, the aluminum extrusions comprise the overwhelming majority of the value and weight of the entire door. Accordingly, based on the factors already noted, in this case, we conclude that the aluminum extrusions that make up the frame of the garage door determine its essential character. Therefore, we find that the FrenchPorte garage doors are classified based on their aluminum frames under heading 7610, HTSUS as: “Aluminum structures …(for example…doors, windows and their frames and thresholds for doors, balustrades, pillars and columns)…”. This determination is in accordance with the rulings cited above with respect to doors made of two different materials in which we have determined that the material that makes up the door’s frame imparts the essential character of the doors. HOLDING:

In accordance with GRIs 2(b) and 3(b), the FrenchPorte garage doors are classified in heading 7610, HTSUS. They are specifically provided for in subheading 7610.10.0000, HTSUS, as: “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”, dutiable at a general, column one rate of duty of 5.7 percent ad valorem. Duty rates are provided for the requester’s 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 http://www.usitc.gov/tata/hts/.

Sincerely

Gail Hamill, Chief Tariff Classification and Marking Branch

Mr. John McNally

Customs Administrator

Romero, Fernandez & McNally Co., Inc.

6775 Customhouse Plaza Ste. G

San Ysidro, CA 92073

RE: “Curtain walls”, column units, window units, structures and parts of structures, parts of structures or iron or steel, parts of structures of aluminum, unassembled or incomplete goods, composite good, essential character, GRI 2, GRI 3(b)

Dear Mr. McNally:

Your July 9, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”) on behalf of Tom Benson Industries Inc. for certain column and window units was referred to this office for a reply.

FACTS:

The articles in question are building window units and building column units imported from Mexico. The units are designed to be attached to a steel building structure. The units serve as an exterior building wall with built-in glass windows. The two items together form a “curtain wall”. The curtain wall consists of a non-load bearing extruded aluminum frame and infill materials of glass, stainless steel, aluminum and insulation.

The column unit is an aluminum frame with a stainless steel facing, insulation and infill backing. A typical column unit will contain 120 lbs of Korean aluminum, 150 lbs. of German steel and various screws, sealants and gaskets.

The window unit is also mounted on an extruded aluminum frame with a one inch thick insulated vision glass panel, and 1/4 inch thick spandrel glass panel, and a stainless steel spandrel panel. The typical window unit contains 125 lbs. of Korean aluminum, 41 lbs. of German stainless steel, 175 lbs. of American glass, and various screws, sealants, and gaskets.

-2-

The components will be imported to Mexico where they will be cut to length, drilled and put in condition for assembly. The pieces will then be imported to the United States for assembly.

ISSUE:

Whether the column units are classified in subheading 7308.90.90, HTSUSA, as “Structures…and parts of structures…of iron or steel…Other…other…”, and the window units are classified in subheading 7610.90.00, HTSUSA, as “Aluminum structures…and parts of structures…Other…”

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI’s). GRI 1, HTSUSA, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes…”

The column units and the window units together form “curtain walls”, the exterior architectural walls of buildings. The “curtain walls” are designed to cover steel building structures for the purpose of presenting a cosmetically ornamental as well as non-load bearing wall. Both the window units and column units are parts of buildings, or structures.

Structures and parts of structures are classified according to their constituent materials. The window unit consists of a window mounted on an aluminum frame. Heading 7810, HTSUSA, specifically provides for “Aluminum structures…and parts of structures (for example…windows and their frames…)…” In accordance with GRI 1, the window unit is described by heading 7610. The proper classification for the window unit is subheading 7610.90.00, HTSUSA, as “Aluminum structures…and parts of structures (for example…windows and their frames…) …Other…”

The column unit cannot be classified according to GRI 1 alone because it is a composite good not described by any one heading. Composite goods consist of several elements. Such articles are classified by the element which imparts the article’s essential character. See GRI 3(b), HTSUSA. It is the opinion of this office that the essential character of the column unit is imparted by stainless steel. Steel is the dominant material by weight of the article. The steel forms the unit’s facing that creates the appearance of the wall. In accordance with GRI 3(b) and GRI 1, the column unit is described by heading

-3-

7308, HTSUSA, as “Structures…and parts of structures…of iron or steel…” The proper classification of the column units is subheading 7308.90.90, as “Structures…and parts of structures…of iron or steel…Other…Other…”

The above classifications are for the complete or assembled units. However, the window and column units in question are to be imported in an unassembled condition. According to GRI 2, HTSUSA, incomplete or unassembled goods may be classified as the complete or assembled item if they have the essential character of the completed units upon importation.

HOLDING:

The column and window units are parts of structures. Structures are classified according to their constituent materials. The window units with frames of aluminum are specifically described by heading 7610, HTSUSA. In accordance with GRI 1, the appropriate classification for the window units is subheading 7610.90.00, HTSUSA, as “Aluminum structures…and parts of structures (for example…windows and their frames…) …Other…”

The column units are composite goods under GRI 3(b), and thus must be classified according to the material which gives the units their essential character. An assembled column unit receives its essential character from stainless steel. The appropriate classification for the column units is subheading 7308.90.90 as “Structures…and parts of structures… of iron or steel…Other…other…”

According to GRI 2, HTSUSA, incomplete or unassembled goods may be classified as the complete or assembled item if they have the essential character of the completed units upon importation.

Sincerely,

John Durant, Director

Commercial Rulings Division

Mr. Stephen W. Brophy
Husch Blackwell LLP
750 17th St., NW
Washington, DC 20006

RE: The tariff classification of aluminum sunshade fins from China

Dear Mr. Brophy:

In your letter dated May 14, 2021, you requested a tariff classification ruling on behalf of your client, Architectural Systems, Inc.

The products to be imported are aluminum sunshade fins. According to your submission, the fins are made from type 6061-T6 aluminum alloy plates that are cut to specific sizes and shapes and have a thickness from 10 mm – 12 mm. The fins are put through a Computer Numerical Control (“CNC”) router to create a specific pattern of holes to filter sunlight as well as holes for the anchors and bolts used to attach the fins to the window units. The size and shape of the fins will depend on the size and shape of the building’s windows.

You suggest classification of the subject merchandise in subheading 7610.10.0030, Harmonized Tariff Schedule of the United States (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. However, we find that the sunshade fins do not make up the actual window frame but rather are an extension of the window frame. As such, the fins are more specifically provided for elsewhere in heading 7610, HTSUS.

The applicable subheading for the aluminum sunshade fins 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: other: other: other. The rate of duty will be 5.7 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 at https://hts.usitc.gov/current.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7610.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7610.90.0080, 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, including information on exclusions and their effective dates, 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

Mr. Eric O. Peterson
Charles M. Schayer & Company
802 South 56th Avenue
Phoenix, AZ 85043

RE: The tariff classification of solar panel racks from Canada and Germany.

Dear Mr. Peterson:

In your letter dated April 27, 2011, on behalf of Schletter Inc., you requested a tariff classification ruling. A representative photo was submitted with your request.

The products to be imported are racks used to secure solar powered panels. Available in either steel or aluminum, theses racks are imported unassembled and consist of different lengths of beams, clamps, bolts and fasteners. As shown in the pictures submitted the racks are designed to be secured to the ground and to hold five rows of solar panels set at graduated angles. Each row is shown to have the capacity to hold many panels.  The racks have been stated to contain no moving parts.

The applicable subheading for the steel racks will be will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated building of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, 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, other, other, other, other, other. The general rate of duty will be free.

You suggest classification of the aluminum racks in subheading 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other. However, these racks are more specifically provided for in HTSUS heading 7610.

The applicable subheading for the aluminum racks will be 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, other, other, other. The general rate of duty will be 5.7 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division

CLA-2-73:OT:RR:NC:1:117

Mr. Eric O. Peterson

Mr. Gerritt Smits
Sandler & Travis Trade Advisory Services, Inc.
36555 Corporate Drive
Suite 400
Farmington Hills, MI 48331

RE: The tariff classification of aluminum curtain walls from Singapore

Dear Mr. Smits:

In your letter dated March 30, 2011 you requested a tariff classification ruling on behalf of your client Benson Industries.

The products you plan to import are described as aluminum curtain wall units. The components of the curtain walls are said to consist of painted aluminum extruded profiles and panels, specialized glass panels, stainless steel fasteners, mineral wool insulation panels, and miscellaneous components. The aluminum extruded profiles and panels are stated to be imported from Korea to Singapore while the other major components are imported from the United States to Singapore. You state that the miscellaneous components such as tape, liquid silicone and minor steel parts are either sourced from Singapore or imported from various countries. The finished curtain wall units which are processed to design specifications and assembled in Singapore will form the exterior non-load bearing walls of high rise buildings. Photos included with your submission show workers involved in activity described as the further processing of the aluminum extrusions, fitting panels and extruded profiles together to form frames, fitting the glass into the frames and crating for shipment.

The applicable subheading for the aluminum curtain walls will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns); aluminum plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, other, other, other. The rate of duty will be 5.7 percent.

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 http://www.usitc.gov/tata/hts/.

In addition to classification you also inquired if these products are eligible for preferential duty treatment under Preference Criterion B of the Rules of Origin of the US-Singapore Free Trade Agreement, (SFTA). General Note 25(b), HTSUS, sets forth the criteria for determining whether a good is originating under the SFTA. General Note 25(b), HTSUS, (19 U.S.C. §1202) states, in pertinent part, that:
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, goods imported into the customs territory of the United States are eligible for treatment as originating goods of a SFTA country under the terms of this note only if they–
(i) were wholly obtained or produced entirely in the territory of Singapore or of the United States, or both;
(ii) are goods that, in their condition as imported, are enumerated in subdivision (m) of this note and imported from the territory of Singapore; or
(iii) have been transformed in the territory of Singapore, the United States, or both, so that each nonoriginating material:

(A) undergoes an applicable change in tariff classification set out in subdivision (o) of this note as a result of production occurring entirely in the territory of Singapore or of the United States, or both; or
(B) if no change in tariff classification is required, the good otherwise satisfies the applicable requirements set forth in such subdivision (o).

Based on the facts provided, the aluminum curtain walls described above qualify for SFTA preferential treatment, because they will meet the tariff shift requirements of HTSUS General Note 25(b)(iii)(A), subdivision (o)/7610. The goods will therefore be entitled to a free rate of duty under the SFTA upon compliance with all applicable laws, regulations, and agreements.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division

CLA-2:CO:R:C:G 084140 JAS

Steven Baker, Esq.
Bellsey and Baker
100 California Street, Suite 670
San Francisco, California 94111

RE: Pit Liner Pedestal and Walkway

Dear Mr. Baker:

In a letter dated March 20, 1989, to the Area Director of Customs, New York Seaport, on behalf of Toshiba International Corporation, you inquire as to the tariff classification of a pit liner pedestal and a walkway, both from Japan. Our ruling follows.

FACTS:

The articles in question are used in the construction of a hydroelectric power plant. Initially, a pit is dug to house the turbine. The turbine pit is a space open at one end which provides access to the gate mechanism, main guide bearing, and packing box, all turbine components. The pit is then lined with concrete. The pit liner pedestal is of one-piece construction and has a U-shape cross section. It is made of steel plates, flanges and ribs, plus connecting hardware, and serves as an internal form and protective lining for the concrete. It has a platform-like top that serves as a floor on which rests the generator and the rotating parts of the turbine (turbine runner and shaft), plus the unbalanced hydraulic thrust to the stay ring (a structural member providing support for portions of the turbine distributor). A floor-plate walkway of steel is placed around the circumference of the turbine pit and will rest on the concrete. It is located approximately at the level of the gate levers and is intended to provide workers access to the turbine-generator for inspection, operation and maintenance.

– 2 –

You state that the pit liner pedestal provides the framework and support for the generator and turbine, without which they cannot operate. Therefore, you maintain that by function and design the pit liner pedestal is an integral, constituent part of the turbine, and is classifiable under the provision for hydraulic turbines, water wheels and regulators therefor, and parts, in subheading 8410.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your submission does not address the classification of the walkway.

You state that Customs officers at Seattle have proposed to classify the merchandise under the provision for other structures and parts of structures, of iron or steel, in subheading 7308.90.9090, HTSUSA.

ISSUE:

Are the pit liner pedestal and walkway classifiable in heading 7308, in heading 7326, as other articles of iron or steel, or in heading 8410, as claimed?

LAW AND ANLAYSIS:

General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. General Rule of Interpretation 3(a) states in part that where goods are, prima facie, classifiable under two or more headings the heading which provides the most specific description shall be preferred to headings providing a more general description. Heading 7308 covers structures and parts of structures of iron or steel, heading 7326 covers other articles of iron or steel, while heading 8410 covers hydraulic turbines and parts thereof.

Section XV (which includes merchandise of headings 7308 and 7326) does not cover articles of section XVI (which includes merchandise of heading 8410). See Section XV, Note 1(f), HTSUSA. Therefore, if the pit liner pedestal and walkway are classifiable in heading 8410, or in another heading of section XVI, they are precluded from classification in section XV.

Neither the pit liner pedestal nor the walkway are considered parts of the turbine. They are not integral working parts either of the turbine or of the generator. Although the generator and working parts of the turbine rest on top of the

– 3 –

pit liner pedestal, the pedestal is not necessary to their completion or proper functioning. Rather, the pit liner pedestal serves to line and protect the concrete structure that surrounds and supports the turbine.

We conclude that the pit liner pedestal and the walkway are not parts classifiable in heading 8410. There is no evidence either that they are classifiable elsewhere in section XVI. As such, these articles are not precluded from classification in heading 7308 or in heading 7326, if they otherwise qualify.

Explanatory Notes, which provide guidance in interpreting the HTSUSA at the international level, indicate that heading 7308 covers metal structures and their parts made up of plates, among other components. Once put in position, they generally remain in that position. The notes indicate further, at p. 1020, that in addition to the structures and parts mentioned in the heading, pit head frames and superstructures, and gangways (which allow persons to move from one place to another on a ship), are also included. In our opinion, the pit liner pedestal and walkway are encompassed by heading 7308. Under GRI 3(a), heading 7308 is more specific than heading 7326.

HOLDING:

The pit liner pedestal and walkway are classifiable under the provision for other structures and parts of structures, of iron or steel, in subheading 7308.90.9090, HTSUSA. The rate of duty is 5.7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

CLA-2-76:OT:RR:NC:N1:117

Mr. Aubrey Ghinn
Cougar Concrete Global Inc.
OA Skyline Group
2000 Rogers Road
Perth, Ontario
K7H 1P9

RE: The tariff classification of aluminum guardrail, walkway and ladder systems from Australia

Dear Mr. Ghinn:

In your letter dated May 11, 2015 you requested a tariff classification ruling as well as a trade agreement eligibility ruling.

The products you intend to import are aluminum roof guardrail, walkway and roof ladder systems. They are described as being composed of modular aluminum components that are mainly hollow aluminum alloy grade 6106 extrusions. All components necessary to make a complete kit of each system are stated to be included in the shipments and are shipped to Canada for stocking and further processing. Some manufacturing of platforms and cross-over bridges are done in Canada. Some components are stated to be cut in Canada to suit individual systems. Components of each system are also stated to be put together as a site-specific kit in Canada.

The applicable tariff provision for the roof guardrail, walkway and roof ladder systems will be 7610.90.0080, Harmonized Tariff Schedule of the United States (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: other, other, other. The general rate of duty will be 5.7 percent ad valorem.

You have requested a determination on eligibility of this merchandise for the U.S.- Australia Free Trade Agreement (UAFTA).

General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –

(i) the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;

(ii) the good was produced entirely in the territory of Australia or of the United States, or both, and—

(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note;

(B) the good otherwise satisfies any applicable regional value content requirement referred to in subdivision (n) of this note; or

(C) the good meets any other requirements specified in subdivision (n) of this note;

and such good satisfies all other applicable requirements of this note;

(iii) the good was produced entirely in the territory of Australia or of the United States, or both, exclusively from materials described in subdivision (b)(i) or (b)(ii) of this note; or

(iv) the good otherwise qualifies as an originating good under this note,

and is imported directly into the customs territory of the United States from the territory of Australia.

Your shipments do not meet the eligibility criteria of the U.S.- Australia Free Trade Agreement because the goods were not produced entirely in Australia or the United States. Paragraph 28 (iii) of the UAFTA fully states: ”A good that has undergone production necessary to qualify as an originating good under this note shall not be considered to be an originating good if, subsequent to the production, the good undergoes further production or any other operation outside the territory of Australia or of the United States, other than unloading, reloading or any other operation necessary to preserve the good in good condition or to transport the good to the territory of Australia or of the United States.” Since they were exported to Canada and were further processed in a third country, they do not qualify for eligibility under the UAFTA.

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 http://www.usitc.gov/tata/hts/.

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 Mary Ellen Laker at mary.ellen.laker@cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division

CLA-2-73:OT:RR:NC:N1:116

Mr. Kyle Grant
Rexel USA, Inc. dba Gexpro Services
7555 Woodland Drive, Suite A
Indianapolis, IN 46278

RE: The tariff classification of a tread plate, a toe plate, and a tread plate cover from China

Dear Mr. Grant:

In your letter dated November 13, 2019, you requested a binding ruling for classification for three products.

Item 1 is described as a tread plate/protection cover installed on the front portion of the generator frame located in the machine head of a wind turbine. Part number 115W7730P001 measures 1070 mm in length and 300 mm in width. Part number 115W7733P001 measures 830 mm in length and 450 mm in width. Both are made of nonalloy steel and meet S235JR, ASTM A36, and Q235B specifications. They provide a walking surface for workers inside the machine head, allowing the technicians to access the machine. They also prevent tools and other items from falling through the flooring, as well as serving as a protective cover for the components beneath the plate.

Item 2, part number 444W9099P001, is described as a toe plate for the front generator frame. It is manufactured from nonalloy steel and meets S235JR, ASTM A36, and Q235B specifications. The toe plate measures 840 mm in length and has three pre-drilled holes spaced to exact tolerances needed to mate with the generator frame. It is a kick plate used to create an edge on the surface of the generator frame. Its purpose is to provide a barrier on the open side of the walkway to prevent technicians from stepping off into the adjacent opening and to prevent tools and parts from spilling over the edge.

Item 3, part number 444W9279P001, is described as a diamond tread plate cover installed on the center rear of the generator frame. It is manufactured from nonalloy steel and meets S235JR, ASTM A36, and Q235B specifications. The tread plate cover measures 1150 mm in length and 450 mm in width with five pre-drilled holes spaced to exact tolerances needed to mate with holes in the generator frame. It provides a walking surface for technicians inside the machine head, allowing them to access the machine.

In your request you suggest the imported tread plate is classifiable under heading 8503, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. In noting that all of these items are structural components that provide either a surface for technicians to stand and/or walk or to prevent technicians from stepping into adjacent openings, they are not an integral component to the bedplate or generator without which the wind generator could not function. As such, they are not considered a parts of the generator.

The applicable subheading for all three items will be 7308.90.9590, HTSUS, which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, 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: other: other: other: other: other. The rate of duty will be free.

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.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7308.90.9590, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 7308.90.9590, 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

CLA-2-:S:N:N1:112-893986

Mr. Dan Voller

32126 20th Lane SW/#114

Federal Way, WA 98023

RE: The tariff classification of collapsible aluminum stairs from Austria.

Dear Mr. Voller:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

The collapsible aluminum stairs are comprised of flat steps uniformly spaced along the entire length of the stairway. These stairs are intended for permanent installation in the home and will be custom built to the builder’s specifications. One use of the collapsable type of stairway has been to gain access to the attic in residential homes, and they may be collapsed when not in use.

The applicable subheading for the collapsible aluminum stairs will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum plates, rods, profiles, tubes and the like prepared for use in structures Other… Other: Other… . The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Area Director

New York Seaport

2

Steven Money
Customshouse Broker
Phoenix International Freight Services Ltd.
4659 World Parkway Circle
St. Louis, MO 63134

RE: The tariff classification of aluminum handrail kits from China

Dear Mr. Money:

In your letter dated March 4, 2011 you requested a tariff classification ruling on behalf of your client, Madden Manufacturing Co.

The products intended to be imported are called EZ handrail kits made of aluminum. The product website shows the material to be aluminum alloy types 6063-T6, 6061-T6 and 6005-T5. They are described as consisting of an aluminum top cap, an aluminum top snap, fifteen 30 inch aluminum pickets, an aluminum bottom channel and steel fasteners for assembly. The handrail kits come in 6 foot and 8 foot lengths. All parts required for assembly appear to be contained in the kit. When assembled, they are stated to form a railing along a porch, deck or stairway.

The applicable subheading for the aluminum handrail kit will be 7610.90.0080, Harmonized Tariff Schedule of the United States (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: other, other, other. The rate of duty will be 5.7 percent ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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 http://www.usitc.gov/tata/hts/.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division

CLA-2-76:OT:RR:NC:N1:117

Mr. Shawn Pelling
President
Pelling Industries Inc.
1504 NE 90th St.
Seattle, WA 98125

RE: The tariff classification of aluminum railing kits from China

Dear Mr. Pelling:

In your letter dated April 14, 2016 you requested a tariff classification ruling.

The products you plan to import are described as aluminum railing systems containing all parts ready to install. Pictures of the kit parts were submitted with your inquiry. Parts included in the kits are posts, top and bottom rails, glass and stair rails, sleeves, end caps and brackets. The parts are stated to not require any further processing to prepare for installation. The railing systems will be used for both residential and commercial applications.

The applicable subheading for the aluminum railing kits will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding pre-fabricated 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, other, other, other. The rate of duty will be 5.7 percent ad valorem.

You have asked whether this product is subject to antidumping duties or 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 http://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 http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.

You have also inquired regarding NAFTA eligibility for the railings. In a phone conversation with this office you stated that cutting the railings in size in Canada was your basis for requesting NAFTA.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if–

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that–

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or

(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or

(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for “parts” and used in the production of such goods does not undergo a change in tariff classification because–

(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or

(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts.. Based on the information provided it is the opinion of this office that the goods do not qualify for NAFTA treatment.

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, contact National Import Specialist Mary Ellen Laker at mary.ellen.laker@cbp.dhs.gov.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division

Ms. Sheri G. Lawson
Willson International, Inc.
160 Wales Avenue, Ste. 100
Tonawanda, NY 14150

RE: The tariff classification of accessibility ramps

Dear Ms. Lawson:

In your letter dated March 15, 2019, you requested a tariff classification ruling on accessibility ramps on behalf of your client, Thruflow, Inc.

The article to be considered is Thruflow’s Standard Model QRamp Module. You state the QRamp is an accessibility ramp, manufactured for the sole purpose of allowing those with mobility challenges to enter and exit any raised surface and subsequent building. It has been designed to meet the specifications outlined in the American Disabilities Act and is used by those who depend on wheelchairs, walkers, motorized scooters or those who cannot navigate the seven inch rise of a typical staircase. The QRamp is designed to remain in place for many years, but can be moved if necessary.

Each module consists of an aluminum framework, into which a three-hundred-and-sixty-degree non-slip, slatted, polypropylene floor paneling is installed. Telescoping aluminum leg posts and foot combinations, as well as aluminum handrails are installed to complete the module. Each module is packaged separately and includes everything needed for assembly, including leg posts and foot weldments, handrails, connection plates, and fasteners. The aluminum framework and the fastener packaging bags are manufactured in China and shipped to Canada. The Thruflow floor paneling and most of the packaging is manufactured in Canada. The fasteners are manufactured in Taiwan, Indonesia, and Canada. No further manufacturing is done to the aluminum framework in Canada.

The applicable subheading for the QRamp Module 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: other: other: other. The general rate of duty will be 5.7 percent ad valorem.

You have also requested consideration of the QRamp under the Nairobi Protocol. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically state that “[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article” are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states that, “the term ‘blind or other physically or mentally handicapped persons’ includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.”

U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows: (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover– (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. The primary issue is whether the QRamp is specially designed or adapted for the “use or benefit of the handicapped” and whether parts and accessories that are specially designed or adapted for use in the foregoing article fall within the meaning of Nairobi Protocol. Although the legislative history of the Nairobi Protocol discusses the concerns of Congress that the design, modification or adaptation of an article must be significant so as to clearly render the article for use by handicapped individuals, no specific definition of these terms was established by Congress. See, Senate Report (Finance Committee) No. 97-564, September 21, 1982). See also, Headquarters Ruling Letter (HRL) 951004 dated March 3, 1992. Since it is difficult to establish a clear definition of what is “specially designed or adapted,” various factors must be utilized on a case-by-case basis to determine whether a given article is “specially designed or adapted” within the meaning of this statute.

Based on the information supplied, it is the opinion of this office that a secondary classification will apply for the QRamp in subheading 9817.00.96, HTSUS, as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article: Other”, free of duty and the Merchandise Processing Fee (MPF). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also, this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or antidumping duties.

Be advised that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.

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 numbers.

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.

You have also requested a ruling on country of origin and NAFTA eligibility. Your inquiry does not provide enough information for us to give a country of origin ruling or a NAFTA eligibility determination on the QRamp. Your request should include a complete cost analysis, including the labor costs for the production done in China. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 angelia.m.amerson@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

Summary of the Implications of the HS Rulings reproduced above

The rulings are not binding on the Kenya Revenue Authority’s anticipated determination of this objection.  They only serve as a guide to the thinking of other Institutions, Countries, and Trading blocs

The rulings  for headings 7610, and 7308 indicate that the Aluminium articles classifiable under 7610 must have demonstrable qualities of use in structures or are structures on the own e.g.  Aluminium Walkways, Aluminium Mounting.  A client who delivers the items unassembled should be given the opportunity to demonstrate the assembled, installed items to KRA to enable correct HS classification.  Items highlighted in green are similar or bear very close resemblance to the imported goods, while the others demonstrate the nature of items classifiable under heading 7610.. Please take note of previous KRA rulings on sub-heading 7610.90.00 which also include Aluminium items used in the installation of solar panels onto buildings. The rulings also provide a guide as to the meaning of prepared for use in structures as well as the meaning of structures.