N298977 N2 Ruling Active

The tariff classification of a roof vent from China

Issued August 8, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8688

Headings: 7326

Product description

identified as an access roof vent. The article is described as a “Galvanized, painted steel roof ventilation vent used in residential construction.” You indicated that the subject vent consists of a base measuring approximately 16 1/2” in length x 16 1/2” in width that contains a neck fillet with a 7 1/2” diameter, a neck made of 26 gauge steel attached to the base, a 1/8” screen (8 1/8” round x 1” tall) on top of the neck opening, a strap used to hold the screen in place that is secured with a 1/8” x 1 1/2“ screw, and a hood with a 5 degree crossbrake on top for watershed and that is attached to the strap.

CBP rationale

The applicable subheading for access roof vent will be 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.

Full text

N298977 August 8, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. David W. Landis Access International Inc. 754 E Roosevelt Street Carlton, OR 97111 RE: The tariff classification of a roof vent from China Dear Mr. Landis: In your letter dated July 13, 2018, you requested a tariff classification on a roof vent. Specification sheets for the vent were submitted with your letter for our review. The article under consideration is identified as an access roof vent. The article is described as a “Galvanized, painted steel roof ventilation vent used in residential construction.” You indicated that the subject vent consists of a base measuring approximately 16 1/2” in length x 16 1/2” in width that contains a neck fillet with a 7 1/2” diameter, a neck made of 26 gauge steel attached to the base, a 1/8” screen (8 1/8” round x 1” tall) on top of the neck opening, a strap used to hold the screen in place that is secured with a 1/8” x 1 1/2“ screw, and a hood with a 5 degree crossbrake on top for watershed and that is attached to the strap. The applicable subheading for access roof vent will be 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 rate of duty 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 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 Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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