The tariff classification of an Adjustable Wall Bracket, a Tee and Cap, and a Wall Thimble from China

N253174 May 22, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 7326.90.8588 Ms. Darlene Buro Carmichael International Service 20 W. Lincoln Avenue, Suite 300 Valley Stream, NY 11580 RE: The tariff classification of an Adjustable Wall Bracket, a Tee and Cap, and a Wall Thimble from China Dear Ms. Buro: In your letter dated April 30, 2014, on behalf of Shasta Vent Inc., you requested a tariff classification ruling. A copy of the Shasta Vent Inc. All-Fuel HT Chimney Catalog and specification sheets for the subject articles were submitted for our review. Samples of the articles were not provided with your ruling request. The articles under consideration are described in your letter as various chimney system parts that will be imported as parts only. The subject items are identified as an Adjustable Wall Bracket, a Tee and Cap, and a Wall Thimble. The Adjustable Wall Bracket and the Tee and Cap are made of stainless steel. The Wall Thimble is made of galvanized steel. The Shasta Catalog states that “The Adjustable Wall Bracket helps to secure the chimney in place when mounted to a structure or wall. Adjustable Wall Brackets are required at least every 10-feet, unless the chimney is otherwise held in place…The Adjustable Wall Bracket provides lateral stability, but does not support the weight of the chimney system. Adjustable Wall Brackets provide between 2” to 8” of adjustment between the chimney pipe and the wall.” Regarding the Tee and Cap, the Shasta Catalog indicates that a Tee is used together with a Wall Thimble for a through-the-wall installation. The Tee provides access to clean the chimney and changes the direction from horizontal to vertical. The Tee Cap is provided with the Tee and twist-locks to the bottom of the Tee. The Shasta Catalog indicates that the Wall Thimble is used for through-the-wall chimney installations. It protects the wall as the chimney passes safely through to the outside, and provides a finished look to the framed opening. The Wall Thimble can adjust to accommodate walls up to 10 inches deep. The wall thimble is used together with the Tee and Tee support. The applicable subheading for the Adjustable Wall Bracket will be 8302.41.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, other. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the Tee and Cap and the Wall Thimble will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The duty rate will be 2.9 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division