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N300858 N3 Ruling Active

The tariff classification of aluminum wardrobe and shower profiles from Malaysia

Issued October 26, 2018 by U.S. Customs and Border Protection.

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N3 N300858 (October 26, 2018)

Tariff classification

HTS codes: 7610.10.0030

Headings: 7610

Product description

The product intended to be imported is aluminum wardrobe and shower door profiles. We note that the product catalog we received describes the wardrobe as a closet and not a moveable piece of furniture. The profiles are fully fabricated to specific sizes and dimensions and are shipped directly to the customer’s facility for installation at the job site. The profiles, in their imported condition, are not assembled, but are ready for installation.

CBP rationale

The applicable subheading for the aluminum wardrobe and shower door profiles 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.

Full text

N300858 October 26, 2018 CLA-2-76:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7610.10.0030 Mr. Stan Vick Kuehne + Nagel, Inc. 4100 North Commerce Drive East Point, GA 30344 RE: The tariff classification of aluminum wardrobe and shower profiles from Malaysia Dear Mr. Vick: In your letter dated October 1, 2018 you requested a tariff classification ruling on behalf of your client, Press Metal North American, Inc. The product intended to be imported is aluminum wardrobe and shower door profiles. We note that the product catalog we received describes the wardrobe as a closet and not a moveable piece of furniture. The profiles are fully fabricated to specific sizes and dimensions and are shipped directly to the customer’s facility for installation at the job site. The profiles, in their imported condition, are not assembled, but are ready for installation. The applicable subheading for the aluminum wardrobe and shower door profiles 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 rate of duty will be 5.7 percent. 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 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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