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NY 872558

April 1, 1992

CLA-2-76:S:N:N1:115 872558


TARIFF NO.: 7616.90.0080

Ms. Wanda Bedard
Holocene Concepts Inc.
5745 Place Turcot
Montreal, Quebec H4C 1W1

RE: The tariff classification of aluminum pallets from Canada.

Dear Ms. Bedard:

In your letter dated March 13, 1992, you requested a tariff classification ruling.

The subject articles are aluminum pallets manufactured in Canada. The pallets are imported into the United States in a knock-down condition. While most pallets are manufactured to order, a standard size 40" x 48" skid type pallet would weigh approximately 11.6 kg. Each pallet consists of three rails with a zinc diecast endcap at each end, top deck boards and depending on the product type bevelled bottom boards. For a standard size pallet, by weight, the aluminum represents 91.5% and the zinc 8.5%. A patented fastener system allows assembly without any welding. The knocked-down pallet requires no tools for assembly. This aluminum pallet is used and looks like a standard wood pallet. Some of its uses include the transporting of unitized loads within a building, warehousing and shipping.

The General Rules for Interpretation (GRI) 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished. This includes articles imported unassembled or disassembled. There is no indication that the subject pallets are designed or equipped with fittings to facilitate handling and securing on a transporting vehicle, aircraft or vessel and they are thus unsuitable for the door-to-door transport of goods without intermediate repacking.

The United States-Canada Free Trade Agreement Implementation Act of 1988 (CFTA), provides preferential tariff treatment for covered goods originating in the territory of Canada as described in General Note 3(c)(vii), HTS.

For the purposes of subdivision (c)(vii) of this note, goods imported into the Customs territory of the United States are eligible for treatment as goods originating in the territory of Canada if they conform to either of the requirements of General Note 3(c)(vii)(B)(1) or (2). In particular, your product appears to meet the requirements of General Note 3(c)(vii)(B) (1) which requires the following: The goods are wholly obtained or produced in the territory of Canada and/or the United States.

As you have suggested in your inquiry, the applicable subheading for the pallets will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

Goods classifiable under subheading 7616.90.0080, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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