China Aluminum Extrusions: Fishing Boat Accessories Exempt From AD/CV Duties

Fishing boat accessories imported by TACO Metals are not subject to antidumping and countervailing duties on aluminum extrusions from China, said the Commerce Department in a scope ruling issued Aug. 1. TACO’s universal backrest kits, meant to be attached to the stool-like seats on open deck fishing boats, are subassemblies, contain non-aluminum extrusion materials, and are imported in a single package with everything necessary to assemble a full backrest. Meanwhile, TACO’s T-Top kits contain non-aluminum extrusion materials, are imported in a single package, and don’t require further fabrication. Although the T-Top kits require a canvas cover, the cover is a customizable piece that can be changed by the boat’s user, and doesn’t affect the kit’s completeness, said Commerce. Both the backrest and T-Top kits are “finished goods kits” and outside the scope of the orders, it said.