The tariff classification of a gutter hanger and a gutter guard from China

N297365 June 22, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6080; 7604.29.1000 Ricky Lee Sinobec Trading 4455 Rue Cousens St-Laurent H4S 1X5 Canada RE: The tariff classification of a gutter hanger and a gutter guard from China Dear Ricky Lee: In your letter dated May 24, 2018, you requested a tariff classification ruling. This office reviewed the documentation and photos that you submitted. The first article under consideration is identified as a gutter hanger with screw. It is a bracket that fits to the inside of a gutter and functions to mount the gutter to the roofline of a building and to give the gutter strength and support. It measures 4.935 inches long by 1.154 inches wide and is made of aluminum. The bracket has a hex head steel screw pre-inserted into it. The bracket clips into the front lip of the gutter and is screwed through the back of the gutter and into the fascia board of the building. The applicable subheading for the gutter hanger with screw 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 rate of duty will be 3.9 percent ad valorem. The second article is identified as a perforated gutter guard. The documentation states the gutter guard is to be manufactured from aluminum alloy 3003 and is roll formed into a profile shape that is intended to fit into a roof gutter after importation. The profile material is perforated with multiple holes that will allow rainwater to flow through the gutter guard while keeping debris out. The applicable subheading for the aluminum gutter guard will be 7604.29.1000, HTSUS, which provides for Aluminum bars, rods and profiles: Of aluminum alloys: Other: Other profiles. The rate of duty will be 5 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 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