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806004 80 Ruling Active

The tariff classification of the Wind Kat chimney attachment from Germany.

Issued January 31, 1995 by U.S. Customs and Border Protection.

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80 806004 (January 31, 1995)

Tariff classification

HTS codes: 7326.90.8590, 7419.99.5050

Headings: 7419, 7326

Product description

a chimney attachment which varies from 5.1" in circle size to 9.9". It prevents the back draft of smoke in chimneys while increasing the upward draft of smoke under all wind and weather conditions. Wind currents are directed upward through its unique design creating a strong and constant updraft. They are available in stainless steel and copper.

CBP rationale

The applicable subheading for the stainless steel Wind Kat chimney attachment will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The applicable subheading for the copper Wind Kat chimney attachment will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other.

Full text

NY 806004 January 31, 1995 CLA-2-73:S:N:N3:115 806004 CATEGORY: Classification TARIFF NO.: 7326.90.8590; 7419.99.5050 Ms. Patricia A. Kazakis Wind Kat Elsar Trading Ltd. 670 North Commercial Street Manchester, NH 03101 RE: The tariff classification of the Wind Kat chimney attachment from Germany. Dear Ms. Kazakis: In your letter dated January 16, 1995, you requested a tariff classification ruling. The subject item is a chimney attachment which varies from 5.1" in circle size to 9.9". It prevents the back draft of smoke in chimneys while increasing the upward draft of smoke under all wind and weather conditions. Wind currents are directed upward through its unique design creating a strong and constant updraft. They are available in stainless steel and copper. The applicable subheading for the stainless steel Wind Kat chimney attachment will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem. The applicable subheading for the copper Wind Kat chimney attachment will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 4% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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