The tariff classification of an aluminum corner key from an unknown country

N125355 October 12, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Mr. Kelvin Lo Sun Bright International Corp. 151 Gardner Ave Brooklyn, NY 11237 RE: The tariff classification of an aluminum corner key from an unknown country Dear Mr. Lo: In your letter dated September 28, 2010, you requested a tariff classification ruling. Pictures of the merchandise were submitted with your request. The merchandise under consideration is described as an aluminum corner key, product number SY-SB010. It is an “L” shaped angle made primarily of aluminum that weighs 0.053 pounds and measures approximately 2.375 inches long by 2.375 inches wide. Each corner key is made from aluminum alloy 6063-T5. It functions to connect and join the mitered ends of a window frame at a 45 degree angle. You propose classification of the corner key in subheading 8302.41.6045, HTSUS, which provides for base metal mountings and fittings suitable for interior and exterior doors. This office agrees that subheading 8302.41.60, HTSUS, is appropriate since the corner key is an aluminum fitting suitable for buildings, however, you indicate in your letter that the corner key is suitable for use on windows. The applicable subheading for the aluminum corner keys will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings, and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9 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/. The aluminum corner key may be subject to antidumping duties or countervailing duties. 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”). 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division