CLA-2-73:OT:RR:NC:N1: 113
Mr. David Marriott
Clark Construction Essex Limited
25 Corringham Road
Stanford le hope, UK SS17 0AQ
RE: The tariff classification of an entrance canopy and chimney cowling from the United Kingdom
Dear Mr. Marriott:
In your letter dated February 6, 2023, on behalf of your client Mr. Geoff Gottlieb, you requested a tariff classification ruling. Product descriptions, technical drawings, and photographs of the canopy and cowling were provided for our review.
The two articles under consideration are identified as a steel entrance canopy and a steel chimney cowling that will be imported in a finished condition that is ready to be used. You stated that “The canopy and cowling are fully assembled for installation in a domestic dwelling” in their condition as imported into the United States.
The first article is described as “An Architectural designed bespoke steel entrance canopy made from 14 inch folded steel in fine painted finish for the main entrance to a dwelling house.” You indicated that “The canopy is formed from a single steel plate laser cut and then the edges are folded and the corner seams are welded and all external welds are smoothed…the gusset stiffeners are added and all fixing holes are drilled.” The dimensions for the canopy are 3238 mm/10 feet 7.5 inches in length by 1066 mm/3 feet 6 inches in width. The entrance canopy weighs 262.4 kgs.
The second article is described as “An Architectural designed bespoke steel chimney cowling to the main chimney stack of a domestic dwelling finished in painted finishes.” The steel chimney cowling is a profiled steel plate with four fixing location holes. The dimensions for the chimney cowling are 3816 mm/12 feet in length by 1073 mm/3 feet 6.2 inches in width. The chimney cowling weighs 385.7 kgs.
You have suggested classification for the steel entrance canopy and chimney cowling in subheading 7610.90.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: architectural and ornamental work. We disagree. You state the entrance canopy and chimney cowling are manufactured from structural steel. Therefore, classification as an aluminum product would not be appropriate.
This office considered classification for the steel canopy and chimney cowling under heading 7308, HTSUS, which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. Based on the information provided, the steel entrance canopy is not a structure or part of a structure. It is not essential to the completion of a building and, therefore, the canopy is precluded from classification under heading 7308. The chimney cowling is akin to a chimney cap and this type of merchandise has been classified in heading 7326, HTSUS, which provides for other articles of iron or steel. In support of classification in heading 7326, HTSUS, we cite HQ H257207 dated November 12, 2015, in which Customs and Border Protection classified steel chimney caps (economy and deluxe), storm collars, and finishing collars under heading 7326, HTSUS.
Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the tariff. Noting that the steel entrance canopy and chimney cowling are not more specifically provided for in headings 7610 and 7308, or in any other heading of the tariff, the articles under consideration will be classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the steel entrance canopy and a steel chimney cowling will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division