The tariff classification of concrete expansion joints from China

N223518 July 17, 2012 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Mate Sebestyen Customs Clearance International, Inc. P.O. Box 300711 Jamaica, NY 11430-0711 RE: The tariff classification of concrete expansion joints from China Dear Mr. Sebestyen: In your letter dated June 25, 2012, on behalf of Finnjoint PTY LTD, you requested a tariff classification ruling. A description of the subject merchandise, tables showing the composition of the joints and technical data sheets were submitted for our review. The item under consideration is identified in your letter as the Finn Joint. The Finn Joint is described as a concrete expansion joint that is used in the construction of concrete slabs. Each joint in question consists of an aluminum extrusion, a rubber gate seal and nylon fixing tabs. The expansion joint allows concrete slabs to shrink during curing without cracking, and services expansion and contracting due to temperature changes. The submitted literature stated that the Finn Joint is an assembly of nine components and five optional components. The nine components include male and female aluminum extrusions, round rubber products that are captivated by the extruded form and create a water tight seal when the joint is within the concrete slab, securing wings that hold the joint within the concrete slab, lubricating grease that is applied to the aluminum extrusions, adhesive tape that aids in securing the extrusions together and provides a barrier for the upper surface of the product during installation, and an adhesive compound that holds the extrusions together. The five optional components are an intersection component, an end to end joiner component, a nailing clip, and two types of coupler clips. The Finn Joint is sold to the customer in approximately three meter lengths with a bag of forty securing wings. You have proposed classification for the Finn Joint under subheading 7604.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum bars, rods and profiles, of aluminum alloys, other, other profiles. However, the expansion joint is not in and of itself an aluminum extrusion but an article that incorporates an aluminum extrusion. It has been processed beyond that of a mere extrusion and as such subheading 7604.29.100, HTSUS, is not applicable. Therefore, the subject concrete expansion joint is classifiable in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the Finn Joint (concrete expansion joint) will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 percent ad valorem. You have asked whether the Finn Joint is subject to antidumping duties or countervailing duties (AD/CVD). 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://addcvd.cbp.gov/. 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, Thomas J. Russo Director National Commodity Specialist Division