The tariff classification of insulated metal panels from the Dominican Republic

N304037 May 6, 2019 CLA-2:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7610.90.0080; 9903.85.01 Mr. Alex Roberto Perez Classic Metals Suppliers Corp. 13125 NW 47 Ave., Opa-locka Miami, FL 33501 RE: The tariff classification of insulated metal panels from the Dominican Republic Dear Mr. Perez: In your letter dated April 19, 2019, you requested a tariff classification ruling for insulated metal panels. The product to be imported, called Snap-N-Lock Structural Insulated Panel, is described as an insulated aluminum panel with EPS Core that is manufactured in the Dominican Republic. Although the information on the submitted drawings, indicates the panels may also be comprised of a galvanized steel panel, you have verified that you are requesting a ruling on the aluminum panels only. The aluminum panels are composed of two sheets of aluminum with a thickness of either 0.030 inches (0.762 mm), 0.024 inches (0.6096 mm), or 0.018 inches (0.4572 mm). The EPS Core is between 2 inches and 8 inches thick and the panels come in widths of either 48 inches or 23 1/8 inches. The panels will be used as building material for either a wall or roof system. The applicable subheading for the aluminum Snap-N-Lock Structural Insulated Panel 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. 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/current. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7610.90.0080, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings. 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