The tariff classification of aluminum casings from China

N318880 April 26, 2021 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190: 9903.88.03 Mr. Michael Dahm Cole International USA Inc. 1775 Baseline Road Grand Island, New York 14072 RE: The tariff classification of aluminum casings from China Dear Mr. Dahm: In your letter dated April 13, 2021, on behalf of Alucast Inc., you requested a tariff classification ruling for casings. Technical drawings of the subject casings were submitted for our review. The articles under consideration are identified as casings that are made of aluminum. The subject product is described in your letter as a “4 inch x 4 inch x 5 foot long aluminum casing that is hinged by 4 bolts to a casted cover protector. The product is powder coated.” Each casing is comprised of an aluminum body, hinge and lid, and four stainless steel screws. The principal use of the above ground casings is to protect environmental monitoring wells used for the collection of groundwater and contaminated sites. These casings are used by government agencies and environmental consulting firms. The applicable subheading for aluminum casings will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 on the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under 7616.99.5190, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7616.99.5190, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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