The tariff classification of aluminum grills from China

N152977 April 5, 2011 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Joe Hermann Raymon-Donco 300 West Johnson Street Albion, IA 50005 RE: The tariff classification of aluminum grills from China Dear Mr. Hermann: In your letter dated March 2, 2011, you requested a tariff classification ruling. A sample of the grill in condition as imported and a sample of a finished product utilizing the imported material in question along with domestically sourced materials and labor were submitted for our review. The imported item under consideration is described in your letter as “the mill finish 21.719” X 21.719” square aluminum grill.” You indicated in your letter that you purchase “this size and one other size, 23.625” X 23.125.” All are from the same ½” X ½” X ½” grid. These two sizes are used, after painting, in a final assembled product…All final fabrication and assembly is done in our factory in Albion, Iowa.” You stated that “The process used to assemble the strips together to form the grid is a press operation.” The assembled grids are typically purchased in 24” X 24” panels. The grid is cut to size and painted by the importer. The grid is used for return air handling in commercial HVAC systems. The applicable subheading for the aluminum grills will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division