The tariff classification of aluminum gang boxes, aluminum extension rings and zinc gang box covers from India

 N294990 April 4, 2018 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 7907.00.6000 Mr. Robert L. Grasing Sandler, Travis & Rosenberg, P.A. New York Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of aluminum gang boxes, aluminum extension rings and zinc gang box covers from India Dear Mr. Grasing: In your letter dated March 8, 2018 on behalf of your client, Sigma Electric Manufacturing Corporation, you requested a tariff classification ruling. Photographs of the subject items were submitted with your letter for our review. The articles under consideration are identified in your letter as aluminum gang boxes, aluminum extension rings and zinc gang box covers. The first item is identified as a two gang box, Sigma Item 21103G1. The item is described as an aluminum junction box. You stated that “It is used as a weatherproof junction box or housing for electrical devices in wet, damp or dry locations. They are typically mounted onto walls. The box does not include any electrical fittings.” You indicated that the two gang box will be imported packaged with hardware including mounting screws, a grounding screw, a mounting lug, a closure plug and a foam gasket. The second item is a cover for a gang box, Sigma Item C2-22G-1. The item is described as a zinc cover for a gang box. You stated that “It is used to provide weatherproof protection for an outdoor receptacle. It is directly mounted onto a gang box with corresponding screw holes. The covers do not include any electrical fittings.” You indicated that the covers will be imported packaged with hardware including mounting screws and a foam gasket. The third item is an aluminum extension ring for a gang box, Sigma Item ER-2G-1. You stated that “It is used to provide additional capacity for a gang box. It is directly mounted onto a gang box with corresponding screw holes. It does not include any electrical fittings.” You indicated that the extension ring will be imported packaged with hardware including mounting screws and a foam gasket. The applicable subheading for the two gang box, Sigma Item 21103G1, and the extension ring, Sigma Item ER-2G-1, will be 7616.99.5190, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the zinc cover for a gang box, Sigma Item C2-22G-1, will be 7907.00.6000, HTSUS, which provides for other articles other articles of zinc, other.  The rate of duty will be 3 percent ad valorem. Articles classifiable under subheadings 7616.99.5190 and 7907.00.6000, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division