The tariff classification of aluminum curtain walls from Singapore

N157622 April 29, 2011 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Mr. Gerritt Smits Sandler & Travis Trade Advisory Services, Inc. 36555 Corporate Drive Suite 400 Farmington Hills, MI 48331 RE: The tariff classification of aluminum curtain walls from Singapore Dear Mr. Smits: In your letter dated March 30, 2011 you requested a tariff classification ruling on behalf of your client Benson Industries. The products you plan to import are described as aluminum curtain wall units. The components of the curtain walls are said to consist of painted aluminum extruded profiles and panels, specialized glass panels, stainless steel fasteners, mineral wool insulation panels, and miscellaneous components. The aluminum extruded profiles and panels are stated to be imported from Korea to Singapore while the other major components are imported from the United States to Singapore. You state that the miscellaneous components such as tape, liquid silicone and minor steel parts are either sourced from Singapore or imported from various countries. The finished curtain wall units which are processed to design specifications and assembled in Singapore will form the exterior non-load bearing walls of high rise buildings. Photos included with your submission show workers involved in activity described as the further processing of the aluminum extrusions, fitting panels and extruded profiles together to form frames, fitting the glass into the frames and crating for shipment. The applicable subheading for the aluminum curtain walls will be 7610.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns); aluminum plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, other, other, other. The rate of duty will be 5.7 percent. 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/. In addition to classification you also inquired if these products are eligible for preferential duty treatment under Preference Criterion B of the Rules of Origin of the US-Singapore Free Trade Agreement, (SFTA). General Note 25(b), HTSUS, sets forth the criteria for determining whether a good is originating under the SFTA. General Note 25(b), HTSUS, (19 U.S.C. §1202) states, in pertinent part, that: For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, goods imported into the customs territory of the United States are eligible for treatment as originating goods of a SFTA country under the terms of this note only if they–(i) were wholly obtained or produced entirely in the territory of Singapore or of the United States, or both;(ii) are goods that, in their condition as imported, are enumerated in subdivision (m) of this note and imported from the territory of Singapore; or(iii) have been transformed in the territory of Singapore, the United States, or both, so that each nonoriginating material: (A) undergoes an applicable change in tariff classification set out in subdivision (o) of this note as a result of production occurring entirely in the territory of Singapore or of the United States, or both; or (B) if no change in tariff classification is required, the good otherwise satisfies the applicable requirements set forth in such subdivision (o).Based on the facts provided, the aluminum curtain walls described above qualify for SFTA preferential treatment, because they will meet the tariff shift requirements of HTSUS General Note 25(b)(iii)(A), subdivision (o)/7610. The goods will therefore be entitled to a free rate of duty under the SFTA upon compliance with all applicable laws, regulations, and agreements. 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