The tariff classification of aluminum handrail kits from China

N152197 April 5, 2011 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080 Steven Money Customshouse Broker Phoenix International Freight Services Ltd. 4659 World Parkway Circle St. Louis, MO 63134 RE: The tariff classification of aluminum handrail kits from China Dear Mr. Money: In your letter dated March 4, 2011 you requested a tariff classification ruling on behalf of your client, Madden Manufacturing Co. The products intended to be imported are called EZ handrail kits made of aluminum. The product website shows the material to be aluminum alloy types 6063-T6, 6061-T6 and 6005-T5. They are described as consisting of an aluminum top cap, an aluminum top snap, fifteen 30 inch aluminum pickets, an aluminum bottom channel and steel fasteners for assembly. The handrail kits come in 6 foot and 8 foot lengths. All parts required for assembly appear to be contained in the kit. When assembled, they are stated to form a railing along a porch, deck or stairway. The applicable subheading for the aluminum handrail kit will be 7610.90.0080, 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: other, other, other. The rate of duty will be 5.7 percent ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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 http://www.usitc.gov/tata/hts/. 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division