CLA-2-73:OT:RR:NC:1:117
Ms. Darlene Buro
Carmichael International Service
20 W. Lincoln Avenue, Suite 300
Valley Stream, NY 11580
RE: The tariff classification of parts of chimney systems from China.
Dear Ms. Buro:
In your letter dated April 28, 2014 you requested a tariff classification ruling on behalf of your client, Shasta Vent Inc.
The products under consideration are described as various chimney system parts consisting of an elbow, a chimney pipe section, a chimney cap, a storm collar and flashing. A copy of the Shasta Vent Inc. All-Fuel HT Chimney Catalog, specification sheets for the subject articles and representative samples of the elbow and the pipe section were included with your submission. The samples will be returned.
The elbow is comprised of an inner and outer pipe/tube both made of stainless steel with ceramic blanket insulation encased between the two pipes/tubes. The Shasta catalog states that the elbows are used as offsets in the chimney system to avoid structural members or other members and are available in two sizes: 15° and 30° angles. The chimney system can include up to four 30° elbows each capable of rotating 360°.
The chimney pipe section is a double walled pipe consisting of an inner and an outer pipe/tube that are made of Type 304 stainless steel with a nickel content of 8 percent. The inner and outer tubes are welded and measure .020 inch (.51 mm) in wall thickness. The pipe section is of a circular cross section and contains ceramic blanket insulation between the two pipes. It is designed to twist-lock together and uses a locking band to secure the connection. The pipe section is available in 6 inch and 8 inch diameters and 39 inch, 19 inch and 8 inch lengths.
The chimney cap is made of galvanized steel. The Shasta catalog indicates that the chimney cap tops off the chimney system, helps to retain sparks and embers and protects the chimney opening from moisture, debris and animals. It is available in two versions: the Economy Cap and the Deluxe Cap which features a removable spark arrestor screen.
The storm collar is made of galvanized steel and works in conjunction with the flashing to provide a weather proof seal where the chimney passes through the roof. It is installed directly above the flashing and must be sealed to the chimney with a high-temperature silicone sealant.
The flashing is made of galvanized steel. As per the Shasta catalog, the flashing provides a weather resistant means of sealing the chimney system where it passes through the roof. The flashing is either Ventilated or Non-Ventilated with a range of 0/12 to a 12/12 pitch.
The applicable subheading for the elbow will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other, other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the chimney pipe section will be 7306.40.1015, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of stainless steel, having a wall thickness of less than 1.65 mm, containing more than 0.5 percent by weight of nickel, other. The rate of duty will be free.
The applicable subheading for the chimney cap, the storm collar and the flashing will be 7326.90.8588, 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 http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division