The tariff classification of aluminum wall panels from China

N307323 November 25, 2019 CLA-2:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7610.90.0080; 9903.85.01 Mr. Joshua F. Kienitz OEC Logistics, Inc. 13100 Alondra Blvd., Suite 100 Cerritos, CA 90703 RE: The tariff classification of aluminum wall panels from China Dear Mr. Kienitz: In your letter dated September 19, 2019, you requested a tariff classification ruling for aluminum wall panels. The product to be imported, called Kovabond, is described as “a ridged, lightweight, flat, bendable, durable metal composite interior/exterior architectural wall panel for use in commercial construction”. The panel is comprised of two sheets of aluminum alloy with a flame resistant core. Each aluminum sheet measures 0.50 mm in thickness. The flame resistant core measures 5.0 mm in thickness and is comprised of 71 percent magnesium hydroxide, 26 percent polyethylene, and 3 percent other additives. The core density is 1.65/g/cm3. The applicable subheading for the Kovabond will be 7610.90.0080, 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 at https://hts.usitc.gov/current. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7610.90.0080, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings. 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 Angelia Amerson at angelia.m.amerson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division