The tariff classification of aluminum curtain walls from Mexico

N180356 September 14, 2011 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Gerritt Smits Sandler & Travis Trade Advisory Services, Inc. 36555 Corporate Drive Suite 400 Farmington Hills, MI 48316 RE: The tariff classification of aluminum curtain walls from Mexico Dear Mr. Smits: In your letter dated August 12, 2011 you requested a tariff classification ruling on behalf of your client, Benson Industries, LLC. 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, aluminum louvers, specialized glass panels, limestone tiles, stainless steel fasteners, mineral wool insulation panels, and miscellaneous components. The aluminum extruded profiles and panels are stated to be imported from Korea to Mexico; the aluminum louvers are stated to be produced in Mexico; the glass panels and the mineral wool insulation panels originate in the United States; while, the tiles are imported to Mexico from Israel. You state that the miscellaneous components such as tape, liquid silicone and minor steel parts are either sourced from Mexico or imported from various countries. The finished curtain wall units which are processed to design specifications and assembled in Mexico will form the exterior non-load bearing walls of a medical center building. 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 and stone into the frames and installing insulation. 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, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures, other, other, other. The general 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 the NAFTA. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that for the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b) (ii) (A). Each of the non-originating materials that may be used to make the curtain wall has satisfied the change in tariff classification required by HTSUS General Note 12 (t)/ 76.5, i.e., a change to headings 7610 through 7613 from any other heading, including another heading within that group. The goods will therefore be entitled to a “Special” MX rate of duty under the NAFTA 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