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The tariff classification of gutter guards from China
Issued September 17, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300213 (September 17, 2018)
Tariff classification
HTS codes: 7326.90.8688
Headings: 7326
Product description
The article under consideration is identified in your letter as a steel mesh gutter guard. It is designed to trap and filter debris, dirt and leaves inside the gutter to prevent blockage. The article is made of a powder coated black mesh composed of galvanized steel. You have indicated that each box of gutter guards contains 25 pieces along with a manual for installation. Each gutter guard measures approximately 5 inches long by 4 inches wide. The gutter guards contain locking edges to secure to the gutter. In use, the mesh goes on top of the gutter, the front edge of the gutter guard snaps and locks onto the gutter, and the back edge slides under the first row of shingles.
CBP rationale
The applicable subheading for the gutter guards 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
N300213 September 17, 2018 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Ricky Lee Sinobec Trading Inc. 4455 Rue Cousens Saint-Laurent, Quebec Canada, H4S 1X5 RE: The tariff classification of gutter guards from China Dear Mr. Lee: In your letter dated August 15, 2018 you requested a tariff classification ruling. Samples and photographs were submitted along with your ruling request. The article under consideration is identified in your letter as a steel mesh gutter guard. It is designed to trap and filter debris, dirt and leaves inside the gutter to prevent blockage. The article is made of a powder coated black mesh composed of galvanized steel. You have indicated that each box of gutter guards contains 25 pieces along with a manual for installation. Each gutter guard measures approximately 5 inches long by 4 inches wide. The gutter guards contain locking edges to secure to the gutter. In use, the mesh goes on top of the gutter, the front edge of the gutter guard snaps and locks onto the gutter, and the back edge slides under the first row of shingles. The applicable subheading for the gutter guards 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% 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 the 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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