The tariff classification of a roof curb from Canada

N291483 November 8, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080 Ms. Carolyn Leski BCB International, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of a roof curb from Canada Dear Ms. Leski: In your letter dated October 24, 2017, you requested a tariff classification ruling on behalf of Spinnaker Industries, Inc. The merchandise under consideration, which you describe as a Cliplock 1000 Roof Curb, is a raised metal frame with a factory installed wood nailer strip. The frame is manufactured of galvanized steel, but could also be constructed of stainless steel or aluminum. The frame is 3 ½ inches wide by 3 ½ inches long. It is 1 ¾ inches thick. It has a bottom projecting flat rim that is 1 ¾ inches wide. The frame comes in custom or optional 14, 18 or 24 inch heights. There is a wood nailer strip along the outside top edge of all 4 sides that is 2 inches wide by 3 inches long. You state the purpose of the frame is to mount mechanical units to a roof. We disagree with your proposed classification of 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of iron or steel, Other, Other, Other, Other, Other. The Explanatory Notes to heading 73.26 state that “This heading covers all iron or steel articles… other than articles included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” The roof curb under consideration is not classifiable in heading 7326, HTSUS, because it is more specifically provided for in Chapter 83, HTSUS. The applicable subheading for the roof curb will be 8302.41.6080, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork….Suitable for buildings; Other; Of iron or steel, of aluminum or of zinc; Other. The rate of duty will be 3.9% 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 https://hts.usitc.gov/current. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division