N353502

N353502 October 6, 2025 CLA-2-76:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.85.07; 9903.02.20 Jane Armitage Watertite Sales LLC 5060 Key Largo Drive Punta Gorda, FL 33950 RE: The tariff classification of a removable flood barrier system from Italy Dear Ms. Armitage: In your letter dated September 9, 2025, you requested a tariff classification ruling on a removable flood barrier system from Italy. Product information was submitted with your request. The item under consideration is described as a removable flood barrier system to provide temporary protection against water intrusion in residential and commercial doorways during flood events. During use, the barrier is pressure-fitted by hand into a door frame. Once positioned, the user engages a compression lever handle to extend the barrier across the full span of the door opening. The barrier remains securely in position due to the pressure exerted against the surface of the door frame. Integrated rubber gaskets along the bottom and side surfaces form a watertight seal. As you described, the barrier mainly consists of an extruded aluminum panel and optional aluminum mounting brackets which together account for 95 percent of the total weight. Based on the submitted information, the flood barrier system is temporary and readily portable with the use of an integrated handle. You assert that the product does not provide load-bearing support, and neither contributes to nor becomes a part of a building’s structural envelope. You also state that no permanent anchoring is required, and removal leaves no integrated fixture or permanent architectural modification. In your request, you state the removable flood barrier system was previously classified under subheading 7610.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: Other: Other: Other. However, you contend this subheading does not accurately describe the product. We agree. The Explanatory Notes (ENs) to heading 7610 state “The provision of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading.” The ENs to heading 73.08 state “For the purpose of this heading, these structures are characterized by the fact that once they are put in position, they generally remain in that position.” As described, the removable flood barrier is only positioned in a door frame during a flood event and removed thereafter. Moreover, it is specifically designed to be both portable and temporary with an accessible handle to assist with transportation. As such, the removable flood barrier does not fit the provisions stated in the ENs and is therefore precluded from classification in heading 7610, HTSUS. You also suggest classification under subheading 8302.41.60, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, … and base metal parts thereof: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other. We disagree. You cited New York ruling N321562, dated October 8, 2021, as a supporting reference. In that ruling, CBP held that a garage overhead rack made of steel was to be classified under subheading 8302.50.0000 as a rack. Here, the product is a not a hanging rack, consequently NY N321562 does not apply. Additionally, the removable flood barrier system is affixed temporarily to doors and windows and is not akin to the exemplars of fittings suitable for buildings. Therefore, classification under subheading 8302.41.60 is precluded. Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The ENs to heading 7616 state that “This heading covers all aluminum articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” Noting that the removable flood barrier system is not more specifically provided for in heading 7610, 8302, or any other heading of the tariff, the articles under consideration will be classified under heading 7616, HTSUS. The applicable subheading for the removable flood barrier system will be 7616.99.5190, 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 50 percent are reflected in Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50 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 of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. For products covered by heading 9903.85.07, this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20, in addition to subheading 7616.99.5190, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 rulin

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 paul.m.taylor@cbp.dhs.gov. 
Sincerely,
 (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division