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NY C85578

March 24, 1998

CLA-2-76:RR:NC:1:118 C85578


TARIFF NO.: 7607.11.6000

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of aluminum fin stock from Japan.

Dear Mr. Marshak:

In your letter dated March 17, 1998, you requested a tariff classification ruling, on behalf of your client, Nissho Iwai American Corporation, NY, NY.

The subject merchandise is aluminum fin stock, item KS203, designed for use in heat exchangers for air conditioners. In its imported condition, the aluminum fin stock is 0.14mm thick x 346 mm wide (0.0055" thick x 13.62" wide) in material lengths. This product's surface is treated with a double layer pre-coating of a silicate film and a hydrophilic coating for the prevention of rust. After importation, the aluminum fin stock is cut to fit individual air conditioners.

The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the aluminum fin stock imported in material lengths, needing further processing, will be 7607.11.6000, HTS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm: not backed: rolled but not further worked: of a thickness not exceeding 0.15mm: of a thickness exceeding 0.01mm. The duty rate will be 5.3% ad valorem.

Consideration was given to classifying this product under subheading 8415.90.80 or 7607.19.60, HTS, as you have suggested. However, as the material is imported in material lengths and the fact that the product is rolled but not further worked, your two classification suggestions are deemed inappropriate.

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 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 Kathy Campanelli at 212-466-5492.


Robert B. Swierupski

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