CLA-2-83:OT:RR:NC:N1:113
Mr. Sergey Chistyakov
WLP Sites LLC
340 S Lemon Avenue #9787
Walnut, CA 91789
RE: The tariff classification of Flexible Air Duct (Tube) and Stainless Steel Duct Clamps from China
Dear Mr. Chistyakov:
In your letter dated June 22, 2018, you requested a tariff classification ruling. Descriptions and photographs of the air duct and duct clamps were submitted for our review.
The first item under consideration is identified as Flexible Air Duct (Tube). You stated in your letter that you are requesting classification for “Flexible Air Duct (Tube) manufactured from aluminum alloy, polyvinyl chloride and carbon steel wire.” The subject product will measure 4, 6 and 8 inches in diameter, and 8 and 25 feet in length. The air duct is principally used as a pipe/tube for transferring air between locations by connecting remote air vents to air conditioning ventilation equipment. The Flexible Air Duct is manufactured by applying adhesive and connecting a layer of polyvinyl chloride and a layer of aluminum alloy onto spiral shaped carbon steel wire. The air duct is used for residential and commercial ventilation purposes.
The second item under consideration is identified as a Round Duct Clamp made of 100 percent stainless steel. You indicated that you are requesting the classification for a “Round Duct Clamp used to fasten and secure ventilation ducts, tubes and hoses when it is connected to ventilation equipment.” The subject duct clamps will measure 4, 6. 8 and 10 inches in diameter. The duct clamps are principally used to secure in place ventilation ducts, tubes and hoses when they are connected to ventilation equipment such as fans and air conditioning units. The duct clamps are used in residential and commercial ventilation applications.
The Flexible Air Duct/(Tube) in question is a composite article that consists of more than one material. Classfication of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS), is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the multiple material components of the subject air duct in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As each Flexible Air Duct (Tube) is a composite article, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the articles their
essential character. Each air duct consists of 70 percent aluminum, 20 percent steel wire and 10 percent polyvinyl chloride. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine which material component imparts the essential character to the Flexible Air Duct. Since the aluminum and steel components comprise 90 percent by weight of the air duct, it is the opinion of this office that the metal components impart the essential character to the air duct. In accordance with GRI 3(b), the Flexible Air Duct under consideration will be classified as flexible tubing of base metal.
You indicated in your letter that Flexible Air Duct (Tube) is composed of more than one base metal. Each Flexible Air Duct (Tube) contains 70 percent aluminum and 20 percent steel. Section XV Note 7 of the HTSUS states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office the metal in the subject air duct that predominates by weight is aluminum. Therefore, the Flexible Air Duct is classifiable in subheading 8307.90, HTSUS, which provides for flexible tubing of base metal, other than of iron or steel.
The applicable subheading for the Flexible Air Duct (Tube) will be 8307.90.6000, HTSUS, which provides for flexible tubing of base metal, with or without fittings: of other base metal: other. The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for Stainless Steel Duct Clamps will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division