The tariff classification of an aluminum shower door from France

N360146 April 24, 2026 CLA-2-76:OT:RR:NC:N5:463 CATEGORY: Classification TARIFF NO.: 7610.10.0030 Hugo Laquerbe Galerie Patrick Seguin 5 rue des Taillandiers, 75011 Paris, France RE: The tariff classification of an aluminum shower door from France Dear Mr. Laquerbe: In your letter dated March 28, 2026, you requested a tariff classification ruling on behalf of your client, WMV VISVIM CARMEL. The product under consideration is an aluminum shower door (Porte de Douche) designed by Le Corbusier for use in the residence of Maison du Brésil, Cité Internationale Universitaire de Paris (CIUP). It measures 61 3/16 x 25 3/8 inches. The ruling request is seeking classification of the Porte de Douche as an article of Chapter 97 of the Harmonized Tariff Schedule (HTS) which provides for Works of Art, Collectors’ Pieces, and Antiques and alternatively, as an article of historical interest. We disagree. The subject merchandise is more specifically provided for elsewhere in the tariff schedule. (See Headquarters (HQ) 950298 dated December 26, 1991, and HQ H021886 dated August 6, 2008.) The applicable subheading for the aluminum shower door kit will be 7610.10.0030, 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: doors, windows and their frames and thresholds for doors: other. The general rate of duty will be 5.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist ChingJu (Claudia) Lin at chingju.lin@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division