The tariff classification of aluminum alloy extruded profiles from Taiwan.

NY L80851 November 22, 2004 CLA-2-76:RR:NC:1:118 L80851 CATEGORY: Classification TARIFF NO.: 7604.29.1000 Mr. David Wicker R-Equal, Inc. 1591 Bartlett Road Memphis, TN 38134 RE: The tariff classification of aluminum alloy extruded profiles from Taiwan. Dear Mr. Wicker: In your letter dated November 8, 2004, you requested a tariff classification ruling. Diagrams of four aluminum extrusions have been submitted with your ruling request. You have described your items as aluminum alloy (type 6063-T5) extruded profiles, further noting the following: Die number S-2353 – end use drapery track Die number S-2407 – Dwg. number 98031903.DWG Die number S-2452 – end use drapery track – Dwg. number 99020901 Die number S-2473 – part number Header Track – end use wardrobe door track – Dwg. number 99071601 These extrusions will be used as drapery rod tracks in motels and hotels. You have stated that these profiles will be imported in cut lengths of 12’, 13’, 14’ and 16’ and that they will be further cut subsequent to importation. Die number S-2452 has holes punched every 16 inches. Customs does not consider these items to be hollow profiles as you have suggested. A hollow profile would need to have a cross section with a completely enclosed void. The applicable subheading for the aluminum extrusions will be 7604.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum bars, rods and profiles: of aluminum alloys: other: other profiles. The rate of duty will be 5% ad valorem. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division