CLA-2-83:OT:RR:NC:N1:121
Dorothy Trombley
Affiliated Customs Brokers Limited/Global Logistics
A Livingston Company
100 Walnut Street, Door 20
Champlain, NY 12919
RE: The tariff classification of aluminum roof clips/grip clips and steel screws from China
Dear Ms. Trombley:
In your letter dated March 6, 2018, you requested a tariff classification ruling on behalf of your client Kuhl’s Contracting Inc. DBA The Ice Dam Company. The samples and documentation you submitted were examined.
The roof clips/grip clips function to connect heat cable and the like to a roof. According to your documentation, all the roof clips/grip clips are made of aluminum. You state that the roof clips/grip clips are not produced by an extrusion process.
The first article under consideration is identified as IDC-113: Standard Nail-On Roof Clip. This article comes in two versions: IDC-113 A is black in color and is made of anodized black aluminum; and part IDC-113 R is silver in color and made of raw aluminum. It is a one-piece article comprised of a flat rectangular plate that measures approximately 2½ by 1½ inches. The plate has 20 pre-formed holes. On one of the 1½-inch ends of the plate is a flat bar. The bar is at a right angle from the plate and has two c-shaped protrusions. The Nail-On Roof Clip is attached either under or on top of a roof shingle by gluing and then installing nails through the pre-formed holes. If installed under the shingle, the shingle covers the flat plat and the two c-shaped protrusions are exposed. Heat cable is placed behind the bottom c-shaped protrusion. The top c-shaped protrusion is then bent down to capture the cable between the 2 c-shaped pieces and the shingle or plate. When installed, the two c-shaped pieces are back to back and serve to guide the cable in a u-shape.
The article identified as a GripClip is installed onto a roof without the use of fasteners. This article comes in two versions: part number 1DC-GPA-A is black in color and is made of anodized black aluminum and part number 1DC-GPA-R is silver in color and made of raw aluminum. The GripClip measures approximately 3½ by 1½ inches. It is a one-piece article comprised of a flat plate with two metal fingers coming over the top. Extending from the bottom of the plate is a flat bar. At the end of the bar, at a right angle, is a flat bar with two c-shaped pieces. The GripClip is installed by placing the plate under the shingle and the fingers on the top of the shingle. The fingers are pinched down to hold the clip in place. Heat cable is placed on the bar, behind the bottom c-shaped protrusion and then the top c-shaped protrusion is bent down to capture the cable between the 2 c-shaped pieces and the bar. When installed, the two c-shaped pieces are back to back and serve to guide the cable into a u-shape.
Part number IDC-S5SR is described as a Metal Roof Clip. It is an aluminum flat rectangular plate that measures approximately 3½ by 2¼ inches. There are three prongs protruding at roughly 45 degrees from the plate. The plate is installed by gluing it to the roof. The heat cable is placed horizontally between the three prongs and the prongs are bent to hold the cable in place.
Part number IDP-210-A is described as a Flat Clip. It is an aluminum flat rectangular plate that measures approximately 2½ inches long by ½ inch wide. There is a pre-formed hole at one end of the plate. At the other end of the plate, at a right angle, are two c-shaped protrusions. This clip is attached to a base (not included) by installing a bolt (not included) through the pre-formed hole. A heat cable is placed on the bar, behind the bottom c-shaped protrusion and then the top c-shaped protrusion is bent down to capture the cable between the 2 c-shaped pieces and the bar. When installed, the two c-shaped pieces are back to back and serve to guide the cable into a u-shape.
Part number IDP-115 is described as a downspout hanger bracket. It is a flat rectangular plate that measures approximately 11 inches long and 1 inch wide with 4 pre-formed holes on each end. The downspout hanger is packaged with 4 plastic zip ties. The downspout hanger bracket is used to protect the heat cable from the edge of a gutter downspout. The hanger is placed in the gutter and bent to match the angle of the downspout. The heat cable is placed on top of the hanger (away from the downspout edge) and zip ties are used to attach the cable to the hanger. The hanger can also be used in wide gutters to ensure optimal cable spacing. In that case, one end of the hanger is placed under each of the cables. A zip tie is installed through the pre-formed holes to hold the hanger in place.
The aluminum downspout hanger bracket and plastic zip ties are each classifiable in separate tariff headings; are put up together to serve a common purpose; and are imported in a manner ready for sale without repacking. Accordingly, they constitute "goods put up in sets for retail sale" and will be classified together. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the aluminum downspout hanger bracket, which protects the cable from the rough edge of a downspout, imparts the essential character to the set. As such, the set is classified by application of GRI 3(b), according to its metal component.
Consideration was given to your proposed classification of the aluminum roof clips of 7616.99.5190 which provides for other articles of aluminum, other, other, other, other, other, other. However, we disagree with your proposal because the aluminum roof clips/grip clips, which serve to mount heat cable and the like to a roof, are more specifically provided for in heading 8302, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the aluminum roof clips/grip clips (part numbers IDC-113 A, IDC-113 R, 1DC-GPA-A, 1DC-GPA-R, IDC-S5SR, IDP-210-A, and IDP-115) will be 8302.41.6080, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows..: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc: Other. The rate of duty will be 3.9 percent ad valorem.
Part number IDP-100 is a flat rectangular plate that measures approximately 16½ by 2 inches. Your documentation states this clip is made of non-corrosive copper. On one end of the plate are three prongs protruding at roughly 45 degrees. At the opposite end of the plate are 6 prong shaped cutouts, three on each side. The cutouts are angled away from the side with the three protruding prongs. According to your documentation, the cutout side of this clip slides under slate and cedar shakes and hooks on existing fasteners to hold this part in the desired position. The heat cable is placed horizontally between the three prongs and the prongs are bent to hold the cable in place.
The applicable subheading for the copper roof clips/grip clips, part number IDP-100 will be 8302.41.9080, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows….: Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Other: Other. The rate of duty will be 3.5 percent ad valorem.
The bag of screws does not have a part number. The screws are hex head wood screws and measure approximately 23mm in length.
The applicable subheading for the screws will be 7318.12.0000, HTSUS, which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other wood screws. The rate of duty will be 12.5 percent ad valorem.
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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division