CLA-2-72:OT:RR:NC:N1:117
Robert C. Conrad
All Weather Building Supply
23 Panther Lane, Suite 8
Ponte Vedra, Florida 32081
RE: The tariff classification of steel flashing materials from China.
Dear Mr. Conrad:
In your letter dated April 21, 2021 you requested a tariff classification ruling. Representative photos were submitted with your request.
The merchandise in question is 26 gauge (.46 mm) valley roll flashing material used in roofing applications. Comprised of nonalloy steel with a 55% aluminum-zinc alloy (Galvalume) coating, these products are imported in two different configurations.
Product 1, imported in coil form, will measure 16” (406.4 mm) in width and 50’ (15240 mm) in length. The tail end of this sheeting is bent to facilitate decoiling. You indicate that these coils will ultimately be cut to length and formed into flashing.
Product 2 is a profile shape measuring 10’ (3048 mm) in length. Formed from 16” (406.4 mm) wide sheeting, this angular piece has a 135° bend and is considered to be finished flashing.
You request classification of the subject products in subheading 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: Sheet-metal roofing, siding, flooring and roof drainage equipment. However, the Explanatory Notes (ENs) for heading 73.08 state “[t]his heading covers complete or incomplete metal structures, as well as parts of structures.” The flashing is added to the structure (i.e., roof), but it does not form a necessary part of the structure. In other words, the structure is still complete with or without the flashing. Although the flashing is used with a structure, it is not itself structural in design or nature nor does it form a necessary part of the structure. Furthermore, the flashing material (in either form), has not been advanced beyond a basic steel mill product of Chapter 72. As such, the flashing is precluded from classification in heading 7308, HTSUS.
The applicable subheading for the coiled flashing material will be 7212.50.0000, HTSUS, which provides for Flat-rolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated: Otherwise plated or coated. The rate of duty will be free.
The applicable subheading for the finished flashing will be 7216.61.0000, HTSUS, which provides for Angles, shapes and sections of iron or nonalloy steel: Angles, shapes and sections, not further worked than cold-formed or cold-finished: Obtained from flat-rolled products. The rate of duty will be free.
Certain corrosion resistant flat-rolled products may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed 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 subheading 7212.50.0000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheadings listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7212.50.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7212.50.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7216.61.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7216.61.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division