The tariff classification and country of origin of an aluminum and glass curtain wall

N286956 June 15, 2017 CLA-2-76: OT: RR: NC: N1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Ms. Jean Forbes AFC International LLC 3658 Atlanta Industrial Drive, N.W. Suite B Atlanta, GA 30311 RE: The tariff classification and country of origin of an aluminum and glass curtain wall Dear Ms. Forbes: In your letter dated May 18, 2017, you requested a tariff classification ruling on behalf of your client, Sunfast International Trade. The product under consideration is identified as a unitized aluminum and glass curtain wall used as an exterior facade for commercial buildings. The curtain wall consists of the following components: glass, Rockwool mineral wool insulation, stainless steel screws, silicone sealants, glazing tapes and EPDM gaskets of Chinese origin and a painted aluminum extrusion that originates from Thailand. Manufacturing documentation and mill test certificates from Thailand substantiating the country of manufacture for the aluminum extrusions were submitted and reviewed by this office. You indicate that the painted aluminum extrusion will be machined, cut-to-length and assembled with other components in China to form a complete and fully assembled unitized aluminum and glass curtain wall prior to importation into the United States. The applicable subheading for the aluminum and glass curtain wall 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 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 https://hts.usitc.gov/current. You are also seeking a country of origin determination for the subject curtain wall. It is your opinion that China is the country of origin for this product and reference Customs Federal Regulations (CFR) 102 as your basis for this decision. We agree that China is the country of origin; however, CFR 102 which determines the country of origin of imported goods for NAFTA purposes cannot be used to determine the country of origin in this instance. Section 134.1(b), Customs Regulations (19 CFR 134.1(b), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134. A substantial transformation is said to have occurred when an article emerges from a manufacturing process with a name, character, or use which differs from the original material subjected to the process. An imported article is not a product of a country unless it has been substantially transformed there into a new and different article of commerce with a name, character, or use different from that of the article or articles from which it was transformed. Based on the information submitted, it is the opinion of this office that the painted aluminum extrusion undergoes a substantial transformation in China by further manufacturing into a new and different product. Therefore, the country of origin for Customs marking purposes is China. 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 mary.ellen.laker@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division