&&The Aluminum Corners, product numbers #26090, #26091, #26092 and #26019, are aluminum corners used in the manufacturing of polycarbonate and aluminum luggage. They are used to protect luggage corners from damage and are also a cosmetic embellishment.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 8302.49.00.90 as a base metal mounting, fitting or similar article. This tariff classification number is correct.&&&&GIR 2 (a) permits unfinished or incomplete articles to be classified in a heading which refers to that article provided that, at the time of importation, it has the essential character of the complete or finished article.&&&&The Aluminum Corners are cut into shape, molded and deburred at the time of importation but require a anodizing and polishing process for finishing purposes. As presented, they possess the essential character of the finished article.&&&&Legal Note 2 (c) to Section XV states, in part, “ the expression "parts of general use" means: Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06…the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81”.&&&&Heading 83.02 provides for 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.&&&&The Explanatory Notes to heading 83.02 states that the heading covers “Fittings and similar articles for suit-cases or similar travel goods”.&&&&The Aluminum Corners meet the terms of heading 83.02.&&