The tariff classification of aluminum architectural grates from China

N308087 December 27, 2019 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.88.03 Mr. William A. Sharpe ICS Worldwide 1099 Morse Avenue Elk Grove, Illinois 60007 RE: The tariff classification of aluminum architectural grates from China Dear Mr. Sharpe: In your letter dated December 4, 2019, on behalf of your client American Louver, you requested a tariff classification ruling on aluminum architectural grates. Descriptive literature and a sample of the subject grates were provided for our review. You indicated in your letter that the product under consideration is identified as an aluminum architectural grate, Item #AG22x22RTW. The architectural grate is used for a HVAC system and is made to fit into a drop ceiling commonly used in an office building. You stated in your letter that “The architectural grate provides a clean, uniform look to a ceiling while allowing either hot or cold air to flow through the grate. The grate consists of an aluminum frame that measures 22” x 22”, within the frame is a white aluminum egg grate which allows for air to pass through. The dimensions of the architectural grate comes in the specific size so that it will fit in half of a standard 2’ x 4’ ceiling tile. The architectural grates in question are made to a specific size and purpose for the HVAC industry.” In your letter, you proposed classifying the subject products under heading 8513, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable electric lamps designed to function by their own source of energy, other than lighting equipment of heading 8512; parts thereof. Noting that the subject products are architectural grates and heading 8513 provides for portable electric lamps and parts, classification under 8513, HTSUS, would not be appropriate. This office considered classifying the aluminum architectural grates under heading 8415, HTSUS, which provides for air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof. However, while hot or cold air flows through the grates, the architectural grates are not parts of an AC unit or system because they are not an integral component of the actual AC unit or system. Although the subject grates may be an accessory, heading 8415 does not have an accessory provision. Since the aluminum architectural grates are not parts of an AC unit or system, and heading 8515 does not have an accessory provision, classification under heading 8415 would not be appropriate. The applicable subheading for the aluminum architectural grate, Item #AG22x22RTW, will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other, 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 World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.99.5190, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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