&&The subject of this advance ruling is eight (8) different configurations of extruded hollow aluminum profiles. The profiles are cut to size in Canada to create the components of drapery hardware (eg. Bottom rails for roller blinds, side and bottom rails for custom blinds, curtain tracks and side rails to cover light on curtains). Importer part numbers: J1000, J1001, J2000, J3000, J4000, RS1000, CRS2819 and, RS0008.

&&Consideration was given to Customs Tariff (CT) heading 63.03 however, the goods in question do not meet the description of "Curtains (including drapes) and interior blinds; curtain or bed valances."&&Also considered was CT heading 83.02, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal." However, the goods are not imported in a final state and thus, do not meet the heading description of mountings and fittings suitable for blinds.&&Consideration was also given to CT headings 76.10 and 76.16. The goods, 8 different configurations of extruded hollow aluminum profiles, are not "profiles, tubes and the like, prepared for use in structures" nor "Other articles of aluminum."&&As a result of this analysis, it is determined that the goods meet the description of CT, heading 7604, more specifically, Of aluminum alloys, Hollow profiles, Other.&&