The tariff classification and country of origin determination of a prefabricated concrete panel with windows from Canada.

N294485 February 28, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.91.0000 Mr. John Hubers Agility Logistics Corporation 3505 Naturally Fresh Boulevard, Suite 340 Atlanta, GA 30349 RE: The tariff classification and country of origin determination of a prefabricated concrete panel with windows from Canada. Dear Mr. Hubers: In your letter dated February 15, 2018, you requested a tariff classification ruling on behalf of your client, Artex Systems Inc. The merchandise under consideration is referred to as Precast Cement Panel with Windows. From the information you provided, the panel measures approximately 12 feet high by 17.875 feet wide. It consists of steel rod-reinforced concrete into which aluminum-framed glass windows have been incorporated. You state that upon importation, the panel will be permanently installed as part of the structural frame of a commercial building project. The applicable subheading for the Precast Cement Panel with Windows will be 6810.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Prefabricated structural components for building or civil engineering.” The general rate of duty will be Free. 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. In your letter you also requested a ruling on the country of origin of the Precast Cement Panel with Windows. Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. 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, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). From the information you provided, the steel rod-reinforced concrete panels are manufactured in Canada using entirely Canadian-made components; openings are left in the panels for the windows. The framed glass windows are manufactured in Italy and shipped to Canada, where they are then incorporated into the concrete panels. 19 CFR §102.20(l) requires, in relevant part, a change to subheading 6810.91 from any other subheading. We find that the processing performed in Canada substantially transforms the framed windows into a new and different article. Therefore, we consider the Precast Cement Panel with Windows to be a product of Canada. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division