CLA-2-83:RR:NC:1:118 H85325
Ms. Tammy L. Swiatkowski
Great Lakes Customs
Brokerage, Inc.
85 River Rock Dr., Suite 202
Buffalo, NY 14207
RE: The tariff classification of Dif-Flex from Canada.
Dear Ms. Swiatkowski:
In your letter dated August 17, 2001, submitted on behalf of Flex-L International Inc., located in Mississauga, ON Canada, you requested a tariff classification ruling.
You have described your product as Dif-Flex. It is a flexible aluminum HVAC ducting that can be stretched, maneuvered and connected as required to utilize with high efficiency gas and oil furnaces. They are available in 3”-12” diameters. Each standard 2’ section of ducting stretches to 10 feet in length.
The applicable subheading for the Dif-Flex will be 8307.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for flexible tubing of base metal, with or without fittings: of other base metal: other. The general duty rate will be 3.8% ad valorem.
Consideration was given to classifying this product under subheading 7616.99.5000, HTS, as you have suggested. However, your suggested classification is deemed inappropriate. The heading for flexible tubing of base metal is more specific than your proposal.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Kathy Campanelli at 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division