The tariff classification of window and door frame inserts from China

N337760 February 5, 2024 CLA-2-73:OT:RR:NC:N5:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688; 9903.88.03 Judy Awana Inter-Orient Services 735 West Emerson AvenueMonterey Park, CA 91754 RE:  The tariff classification of window and door frame inserts from China Dear Ms. Awana: In your letter dated January 25, 2024, you requested a tariff classification ruling on behalf of your client Value Wholesaler Incorporated. A description and pictures of the inserts were submitted for our review. The product under consideration is identified as a window and door frame insert, item number TFP-GS-04547. In your letter you stated that “This insert is a rectangular-shaped iron tube, characterized by its precision dimensions of 35mm x 40mm in outer size. These dimensions are specifically tailored to seamlessly integrate with standard vinyl door profiles (sashes). A standout feature of this insert is its inclusion of pre-fabricated slots and holes, strategically positioned at specific distances from the ends of the tube.” The inserts are manufactured through a two-stage process that begins with extrusion and concludes with precision laser cutting. The size, material, and pre-fabricated slots and holes ensure that the insert reinforces and supports the window and door sash in a straight position to prevent warping or bending. After the subject insert is imported into the United States, it will be inserted into the window and door profile to strengthen and stabilize the frame in which it is used. The applicable subheading for the window and door frame inserts, item number TFP-GS-04547, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, 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 7326.90.8688, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division