The tariff classification of a Real Estate Sign Post from Canada

N303135 March 5, 2019 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Roch W. DeMaere SignPOST Tech Inc. 3801 Chalk Butte Road Cut Bank, MT 59427 RE: The tariff classification of a Real Estate Sign Post from Canada Dear Mr. DeMaere: In your letter dated February 20, 2019, you requested a tariff classification ruling. Photographs, drawings and product specifications were submitted with your ruling request for our review. The importation is identified as an Aluminum Real Estate Sign Post used to display real estate signs outdoors to advertise properties for sale. You indicated in your letter that “The product comes complete in a cardboard box with all the hardware to install the sign post in the ground as well as to hang the sign (sign not included). The package consists of 1 vertical aluminum post, 1 horizontal aluminum arm, 1 steel ground stake, fasteners to hang the sign and packaging material.” The installation instructions state that “The steel ground stake is pounded into the ground with a hammer. The vertical aluminum post slides over the stake. The horizontal arm is attached to the vertical post at a right angle forming an upside down L, a sign is then attached to the arm and hangs from it.” The post and arm lengths are available for different sized signs. The total weight of the complete package ranges from 11.7 lbs. to 12.5 lbs. depending on the length of the post and arm. The components of the Real Estate Sign Post are shipped unassembled and can only be used when assembled according to the installation guide. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs).  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.  We note that the components that comprise the Real Estate Sign Post including the vertical aluminum post, horizontal aluminum arm, aluminum caps, steel ground stake and fasteners to hang the sign are shipped unassembled.  General Rule of Interpretation (GRI) 2(a) states as follows: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Furthermore, the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for GRI 2(a) states in “Rule 2(a) (Articles presented unassembled or disassembled) (V)”: The second part of Rule 2 (a), provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport. The product under consideration is an unassembled composite article that consists of an aluminum post, arm and caps, a steel ground stake, and aluminum and steel fasteners to hang the sign. The aluminum and steel components are classified in different headings. When classifying an article made of two different base metals, there is no determination of essential character. Regarding the classification of composite articles, Section XV Note 7 of the HTSUS states that “…articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” The metal in the subject Real Estate Sign Post that predominates by weight is aluminum. Therefore, the Real Estate Sign Post is classifiable in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the Real Estate Sign Posts will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division