The tariff classification of aluminum profiles from Germany.

N037360 October 1, 2008 CLA-2-76:OT:RR:E:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7604.29.1000; 7604.21.0000 Mr. Paul F. Fitzpatrick YRC Logistics 20 Central Street Suite 108 Salem, MA 01970 RE: The tariff classification of aluminum profiles from Germany. Dear Mr. Fitzpatrick: In your letter dated September 4, 2008 you requested a tariff classification ruling on behalf of your client Solarlux Nana Mfg LLC. The ruling was requested on four extruded aluminum alloy profiles designed to be used in glass wall systems. The profiles are imported in six meter lengths and have a uniform cross section across the entire length. They are used to make jambs, posts, frames, etc. for the glass wall systems. Specification sheets furnished with the request show one profile, stock number 5-25-01-x as a profile without an enclosed void. Another profile, stock numbers 5-45-43-x, is described and shown as a profile with two completely enclosed voids. Stock numbers 5-60-04-x and 5-60-05-x are each described and shown as two profiles interlocked and held together by reinforced nylon strips, each profile having at least one enclosed void. Each dual profile product contains polyurethane insulation within the space between the individual profiles making up the composite items. In a telephone discussion pursuant to this inquiry you indicated that stock numbers 5-60-04-x and 5-60-05-x both consist of two separately extruded profiles interlocked together, and that both stock numbers 5-60-04-x and 5-60-05-x are sold and used as single units. The applicable subheading for stock number 5-25-01-x, the single profile without an enclosed void, will be 7604.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other profiles of aluminum alloys. The rate of duty will be 5 percent ad valorem. The applicable subheading for stock number 5-45-43-x, the single profiles with at least one enclosed void, will be 7604.21.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for hollow profiles of aluminum alloys. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the dual profiles interlocked together by nylon strips will be 7610.90.0080, Harmonized Tariff Schedules of the United States (HTSUS), which provides for aluminum plates, rods, profiles, tubes, and the like, prepared for use in structures. The rate of duty will be 5.7% ad valorem. You indicated your opinion that all the profiles described should be classifiable as profiles in either 7604.21.0000 HTSUS if hollow profiles, or 7604.29.1000 HTSUS, if other than hollow. It is our opinion that these dual profiles, which are also thermally insulated, have been manufactured beyond the stage of a profile within the meaning of the subheading 7604.21.0000 HTSUS and have been specifically prepared for a structural use in the glass wall system. Explanatory notes to 7604 HTSUS exclude rods and profiles prepared for use in structures. 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