CLA-2-72:OT:RR:NC:N5:117
Timothy Neil Jones
Fourth Gen Roofing Products
5500 Cavitt Stallman Rd.
Granite Bay, CA 95746
RE: The tariff classification of flashing overlay from China
Dear Mr. Jones:
In your letter dated November 12, 2024, you requested a tariff classification ruling.
The product under consideration is Valley Armor, which is a flashing overlay system designed for use on flat tile roofs. The product is made of cold-rolled nonalloy galvanized steel and consists of (1) seven left and seven right angled trapezoidal panels measuring 18.5” height by 25.5” bottom width by 2.5” top width, (2) five “v” shaped ridge caps measuring 1.5” in height by 25” in length, (3) one angular back splash measuring 1.5” by 2.5” by 18.5”, and (4) fifteen ½” self-tapping screws.
In your request you suggest that the Valley Armor is properly classified in subheading 7210.30.00, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Electrolytically plated or coated with zinc. This office disagrees.
We turn to the Explanatory Notes (ENs) to the HTSUS for guidance as to the proper classification of the merchandise concerned. When interpreting and implementing the HTSUS, the ENs of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 72.16 provides, in pertinent part, as follows:
Angles, shapes and sections are defined in Note 1 (n) to this Chapter. The heading includes goods which have been cold-formed or cold finished (by cold-drawing, etc.) and also covers angles, shapes and sections made by forming on a roll type machine or by forming sheets, plates or strip on a press.
The products of this heading may have been subjected to working such as drilling, punching or twisting or to surface treatment such as coating, plating or cladding - see Part IV (C) of the General Explanatory Note to this Chapter, provided they do not thereby assume the character of articles or of products falling in other headings.
The components of the Valley Armor product have been formed into angular shapes and meet the definition of angles, shapes and sections as defined in Note 1(n) to Chapter 72 and are therefore classified in heading 7216, HTSUS.
The applicable subheading for Valley Armor, as described above, will be 7216.91.0090, HTSUS, which provides for Angles, shapes and sections of iron or nonalloy steel: Other: Cold-formed or cold-finished from flat-rolled products, Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7216.91.0090, 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 7216.91.0090, HTSUS, listed above.
Please be advised that angles, shapes and sections classified under subheading 7216.91.0090, HTSUS, are not subject to Section 232 duties.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division