The tariff classification of aluminum junction boxes from India

N348519
May 15, 2025
CLA-2-76:OT:RR:NC:N1:164
CATEGORY: Classification
TARIFF NO.: 7616.99.5190; 9903.85.07; 9903.01.33
Christopher Howes Phoenix Mecano, Inc. 7330 Executive Way Frederick, MD 21704 RE: The tariff classification of aluminum junction boxes from India Dear Mr. Howes: In your letter dated May 2, 2025, you requested a tariff classification ruling regarding aluminum junction boxes from India. Technical information was submitted with your request. The articles under consideration are described as aluminum junction boxes for housing and protecting electrical connections from indoor and outdoor environments. You state that the boxes will be mounted in various locations as determined by the needs of end users. The boxes are composed of a base enclosure, a hinged lid, and sealing components such as silicone or polyurethane foam. Furthermore, you specify that the boxes contain no electrical components and will be packaged with mounting hardware prior to importation. Additionally, the boxes are available in multiple sizes, ranging 121-363 millimeters (mm) in length by 86-242 mm in width by 60-120 mm in height. The aluminum junction boxes weigh 1 to 5 pounds. The applicable subheading for the aluminum junction boxes will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad valorem. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products. Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07. Products provided by heading 9903.85.08 will be subject to a duty of 25 percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7616.99.5190, HTSUS. Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.

Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.33 in addition to subheading 7616.99.5190, HTSUS, listed above. 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/. 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 (C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division