CLA-2-73:OT:RR:NC:N1:117
Mr. Alessandro Ibrahim
Stove Builder International, Inc.
250 Rue de Copenhague
Saint Augustin de Desmaures
Canada, QC G3A 2H3
RE: The tariff classification of double walled and insulated stove pipes from Canada
Dear Mr. Ibrahim:
In your letter dated June 12, 2018, you requested a tariff classification ruling.
The products to be imported are double walled and insulated chimney pipe sections used to remove exhaust gas from wood or pellet stoves. These welded pipe sections consist of two stainless steel concentric hollow profiles each having a wall thickness of .016 inch. They are imported in lengths of 6, 12, 24, 36 or 48 inches and are available in three variations/options: Product A has an outer wall 8.5 inches in diameter and an inner wall 6 inches in diameter; Product B has an outer wall 9.5 inches in diameter and an inner wall 7 inches in diameter; and Product C has an outer wall 10.5 inches in diameter and an inner wall 8 inches in diameter.
The pipes are made from stainless steel sheets that are cut to the appropriate length, bent to the desired circumference, curved into a round tubular shape and then laser welded. The space between the walls is filled with a fiber insulation thermal blanket. Once the inner pipe is inserted into the outer pipe, they are capped on the both ends with two stainless twist lock connectors. The sections are then put into a machine where they are turned, crimped and locked together.
The applicable subheading for the double walled and insulated pipe sections will be subheading 7306.90.5000, Harmonized Tariff Scheduled of the United States (HTSUS), which provides for other tubes, pipe, and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of alloy steel. 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 on the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, President Trump proclaimed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under HTS subheading 7306.90.5000 unless specifically excluded, are subject to additional duties. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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,
Steven A. Mack
Director
National Commodity Specialist Division