Mr. Robert W. Cowie
Geo. H. Young & Co. Ltd
809-167 Lombard Avenue
RE: The tariff classification of diffusers and grilles from Canada.
Dear Mr. Cowie:
In your letter dated July 29, 1996, you requested a tariff classification ruling, on behalf of your client, E.H. Price Ltd. of Winnepeg, Canada.
The subject items are described as diffusers and grilles. Models LV, ATG, 610, and 620 are aluminum items which are stamped out of aluminum sheets and coils or cut from aluminum extrusions. Models RID, 510, 520, and STG are made of steel.
1) RID - Two Cone Industrial Diffuser - circular shaped two position adjustment diffuser for different flow rate conditions. Available in 6"-24" duct sizes.
2) LV - Linear Vane Diffuser - with mitred corners for ceiling or sidewall applications. Has a one or two way deflection capability with fixed louvers with a removable core.
3) 510/520/610/620 - Louvered Supply - rectangular shaped with deflection cores. Available in sizes from 4" x 6" to 36" x 36" in one piece construction.
4) STG - Steel Transfer/Door Grilles - designed for use in doors and partitions to allow air flow into spaces not served by ducted air sources or outlets. Available from 6" x 4" to 48" x 36" in one piece construction.
5) ATG - Aluminum Transfer/Door Grilles - designed for use in doors and partitions like the Steel Transfer/Door Grilles. Available from 5" x 4" to 32" x 36" in one piece construction.
The applicable subheading for the steel diffusers and grilles will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 1.1% ad valorem.
The applicable subheading for the aluminum diffusers and grilles will be 7616.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 1.1% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Roger J. Silvestri