The tariff classification of retractable awning mechanisms from Canada

NY F89986 August 14, 2000 CLA-2-84:RR:NC:1:103 F89986 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Christian Emmanuel Cemma International, Inc. 4829, avenue Rosedale Montreal, Canada H4V 2H3 RE: The tariff classification of retractable awning mechanisms from Canada Dear Mr. Emmanuel: In your letter dated July 12, 2000 on behalf of Oasis Retractable Awnings you requested a tariff classification ruling. In your letter you stated that your client has agents and distributors in the United States who would like to purchase retractable awning mechanisms without the textile awning material itself (which would be purchased in the United States). These awning mechanisms are retractable by means of a manual crank handle or an electric motor. The awning mechanisms are available in different sizes and models, but incorporate the same basic components including an aluminum retraction mechanism, 1:1 reduction gear, support arms, wall or ceiling support boxes, and a steel roller onto which the textile awning material is wound as the mechanism is retracted. According to your letter the retraction mechanism parts, including the steel roller and crank handle, are produced in the European Union. In Canada the parts are cut, adapted and assembled to the specifications of a particular order by your client. The electric motor which can be utilized instead of the manual crank handle on certain models is of Canadian or U.S. origin. The applicable subheading for the retractable awning mechanisms without the textile awning material itself, whether operated by a manual crank handle or an electric motor, will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. You also inquired about spare and replacement parts for the retractable awning mechanisms. In general, parts which are not excluded by virtue of note 1 to section XVI or note 1 to chapter 84, and which are not goods included in any of the headings of chapter 84 and chapter 85, and which are solely or principally used as components of the retractable awning mechanisms would be classifiable in subheading 8479.90.9595, HTS, which provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other: other: other. The rate of duty will be free. 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division