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The tariff classification of acrylic and copper coated stainless steel rain gutters and gutter down pipes from Japan
Issued August 23, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N305524 (August 23, 2019)
Tariff classification
HTS codes: 7308.90.9530
Headings: 7308
Product description
The products under consideration are acrylic and copper coated stainless steel rain gutters and gutter down pipes from Japan. The model number for the rain gutters is KX5150EX and the model number for the down pipes is KX5241EX. The rain gutters are imported in lengths of 3.6 meters and the down pipes are imported in lengths of 2.7 meters. The gutters and the down pipes have the same construction and the same thickness.
CBP rationale
The applicable subheading of the gutters and down pipes will be 7308.90.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: sheet-metal roofing, siding, flooring and roof drainage equipment.
Full text
N305524 August 23, 2019 CLA-2-73:OT:RR:NC:N1:116 CATEGORY: Classification TARIFF NO.: 7308.90.9530 Mr. Eric B. Segal Panasonic Corporation of North America Two Riverfront Plaza Newark, NJ 07102 RE: The tariff classification of acrylic and copper coated stainless steel rain gutters and gutter down pipes from Japan Dear Mr. Segal: In your letter dated July 30, 2019 you requested a tariff classification ruling. The products under consideration are acrylic and copper coated stainless steel rain gutters and gutter down pipes from Japan. The model number for the rain gutters is KX5150EX and the model number for the down pipes is KX5241EX. The rain gutters are imported in lengths of 3.6 meters and the down pipes are imported in lengths of 2.7 meters. The gutters and the down pipes have the same construction and the same thickness. The applicable subheading of the gutters and down pipes will be 7308.90.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: sheet-metal roofing, siding, flooring and roof drainage equipment. The rate of duty will be free. 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 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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