The tariff classification of aluminum balusters from Vietnam

N273586 March 22, 2016 CLA-2-76:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Steve Clyde, Business Development Manager Axxess International, Inc. 3041 Commerce Drive, Suite A-1 Fort Gratiot, MI 48059-3877 RE: The tariff classification of aluminum balusters from Vietnam Dear Mr. Clyde: In your letter dated January 22, 2016, you requested a tariff classification ruling on behalf of Sinobec Resources LLC of Springs, Florida. Our office will retain the two (2) samples which were provided. The items under consideration have been identified as Aluminum Balusters. You stated in your request that the Aluminum Balusters are used in fence railings. They act as a vertical support for a fence or railing and are intended for non-industrial, household use. The Balusters are constructed of extruded aluminum and are powder coated in either white or black. The Balusters which are twisted in shape, have two (2) drilled holes on each end for mounting purposes and measure 39 inches in length by approximately ¾ inches in diameter. In their imported condition, the Balusters are prepared for assembly into the railings. The hardware and other components are imported separately. You also state that the final extruded products, the balusters, are manufactured wholly in Vietnam from aluminum material originating in Vietnam. The applicable subheading for the Aluminum Balusters 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%. 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, please contact National Import Specialist Mary Ellen Laker at mary.ellen.laker@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division