The tariff classification of aluminum shower doors from Ireland

N229255 August 29, 2012 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7610.10.0030 Ms. Blair Ferguson Beyond Barriers 9652 152nd Ave NE Forest Lake, MN 55025 RE: The tariff classification of aluminum shower doors from Ireland Dear Ms. Ferguson: In your letter dated August 2, 2012 you requested a tariff classification ruling. You submitted descriptive literature and photographs. The items under consideration are shower doors imported from Ireland designed for people with disabilities. The doors are constructed of aluminum frames with glass panels. The shower doors are of half the height allowing the bather to be assisted by the care provider. They are primarily used for residential use. The aluminum frames impart the essential character. The applicable subheading for the aluminum doors will be 7610.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for which provides for doors, windows and their frames and thresholds for doors, of aluminum. The general rate of duty will be 5.7 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Thomas J. Russo Director National Commodity Specialist Division