H320936

HQ H320936 May 10, 2023 OT:RR:CTF:CPMMA H320936 ACA CATEGORY: Classification TARIFF NO: 7606; 7607 Mr. John M. Peterson, Esq. Neville Peterson LLP 55 Broadway, Suite 2602 New York, New York 10006 RE: Revocation of HQ 953138; Modification of NY N284130; Tariff classification of reflective aluminum composite panels Dear Mr. Peterson: This letter is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered Headquarters Ruling Letter (HQ) 953138, dated March 18, 1993, regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of the A-Look and A-Look EX, which are described as reflective aluminum composite panels. In HQ 953138, CBP classified the subject reflective aluminum panels in heading 7616, HTSUS, and specifically in subheading 7616.90.00, HTSUS (1993), which provides for “Other articles of aluminum: Other.” After reviewing HQ 953138 in its entirety, we find it to be in error. We have also reviewed New York Ruling Letter (NY) N284130, dated September 15, 2017, regarding the classification, under the HTSUS, of reflective aluminum composite panels identified as the Inoxia/ID618-1 Aluminum Composite Panel (ACP) Speed Tile. In NY N284130, CBP classified the subject reflective aluminum composite panels in heading 7616, and specifically in subheading 7616.99.5190, HTSUSA (2017), which provides for “Other articles of aluminum: Other: Other: Other: Other: Other: Other.” After reviewing NY N284130 in its entirety, we find it to be in error with respect to the classification of the reflective aluminum composite panels. For the reasons set forth below, we are revoking HQ 953138 and modifying NY N284130. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on February 8, 2023, in Volume 57, Number 5, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In HQ 953138, CBP described the subject merchandise as follows: A-Look is a composite material made by laminating a polyethylene core between two sheets of aluminum alloy. The silver colored surface is electroplated with a layer of nickel and chromium, the bronze colored surface is electroplated with nickel alloy, and the gold colored surface is electroplated with brass. The back of A-Look is coated with an acrylic resin. A-Look EX is also a composite material made by laminating a polyethylene core between two sheets of aluminum alloy with a backing of fluoride resin. A-Look EX is specially designed for use outdoors and in locations exposed to high humidity. Both articles are imported in standard sizes ranging from 2 feet square to 4 feet by 10 feet square, however they can be manufactured in any size and are advertised as an unbreakable, light weight, flexible, metallic mirror. Both products' reflective exterior surface may be etched or inscribed with decorative patterns. Both can be bent and applied to curved surfaces, machined to different sizes and shapes, and mechanically worked (e.g., by cutting, punching, grooving and bending). Both articles are used in a variety of places such as ceilings, walls, columns, furniture, displays, and as trims and accents. The articles are sold in two different thicknesses, 3 millimeters (mm) and 2 millimeters (mm). The amount of polyethylene creates the difference in thickness. Polyethylene is the heaviest component of the 3 mm thick sample weighing 0.49 of a pound (lb.) per square foot (sq. ft.). The aluminum sheets weigh 0.28 lb. per sq. ft. The polyethylene costs $0.20 per sq. ft. and the aluminum sheets cost $0.34 per sq. ft. For the 2 mm sample, polyethylene predominates by weight, weighing 0.29 lb. per sq.ft., compared to the aluminum sheets which weigh 0.28 lb. per sq. ft. Aluminum costs $0.34 per sq. ft., while the polyethylene costs $0.12 per sq. ft. Trace amounts of nickel, brass, or chromium are electroplated onto the front aluminum sheet to give the different articles their varying colors. In NY N284130, CBP described the subject merchandise as follows: The Inoxia/ID618-1 Aluminum Composite Panel (ACP) Speed Tile consists of chips of metal, and measures approximately 12 inches in length by 12 inches in width by 0.175 inches in depth. The subject tile is a metal mosaic that is comprised of many square silvered colored pieces with self-adhesive pads on the back. Laboratory analysis has determined that the silver colored metal is laminated aluminum, and that each piece is composed of two aluminum covers and a black plastic piece in the middle. ISSUE: Whether the subject reflective aluminum composite panels are classified in heading 7606, HTSUS, as aluminum sheets; heading 7607, HTSUS, as aluminum foil; or in heading 7616, HTSUS, as other articles of aluminum. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2023 HTSUS provisions at issue are as follows: 7606 Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: 7607 Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: 7616 Other articles of aluminum: * * * * * * Note 9(d) to section XV provides as follows: 9. For the purposes of chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them: . . . (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, checkers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. * * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 76.06 provides as follows: These products, which are defined in Note 9 (d) to Section XV, correspond to similar goods made of copper. The provisions of the Explanatory Note to heading 74.09 apply therefore, mutatis mutandis, to this heading. The heading does not cover : (a) Foil of a thickness not exceeding 0.2 mm (heading 76.07). (b) Expanded metal (heading 76.16). EN 74.09, in turn, provides: This heading covers the products defined in Chapter Note 1 (g) when of a thickness exceeding 0.15 mm. Plates and sheets are usually obtained by the hot- or cold-rolling of certain products of heading 74.03; copper strip may be rolled, or 

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2023 HTSUS provisions at issue are as follows:7606 Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm:7607 Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm:7616 Other articles of aluminum:* * * * * *Note 9(d) to section XV provides as follows:9. For the purposes of chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them: . . .(d) Plates, sheets, strip and foilFlat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, checkers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.* * * * * *The Harmonized Commodity Description an