CLA-2-73:RR:NC:1:117 L85507

Ms. Judith R. Bailey
Flex-L International Inc.
6385 Kennedy Rd
Mississauga, ON, Canada
L5T 2W4

RE: The tariff classification of steel vent system components from Canada.

Dear Ms. Bailey:

In your letter dated June 2, 2005 you requested a tariff classification ruling. Representative samples were submitted and will be returned, as per your request.

The items to be imported are various components of the Ceraflex Flexible Insulated Direct Vent System for oil burning appliances. Part No. CFV014-6, called a vent, is a double walled insulated flexible tube. Comprised of both aluminum and stainless steel, with a ceramic fiber middle, the steel is the metal which predominates by weight. Part No. CFT4-KR904 is the oil vent terminal which is connected to the vents and funnels exhaust to the outside. Part No. CFAT44 is a stainless steel terminal adapter which connects flexible tubing to the oil vent terminal. Part No. CFBA34-RL is a stainless steel burner air adapter used to connect flexible tubing to the burner.

The applicable subheading for the vent will be 8307.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for flexible tubing of base metal with or without fittings, of iron or steel, other. The rate of duty will be 3.8 percent ad valorem. The applicable subheading for the oil vent terminal will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), 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.

The applicable subheading for the terminal adapter will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTS), 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 burner air adapter will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division