CLA-2-73:OT:RR:NC:N1:164
Cameron Ciotti
Wade Antenna Inc.
29 Sharp Road
Brantford, ON N3T 5L8
Canada
RE: The tariff classification of non-penetrating roof mounts from Canada
Dear Cameron Ciotti:
In your letter dated August 14, 2025, you requested a tariff classification ruling regarding non-penetrating
roof mounts from Canada. Product information was submitted with your request.
The items under consideration are three models of non-penetrating roof mounts (NPRMs) used to mount
communication equipment such as antennas, radios, repeaters, and video surveillance equipment onto flat
roofs. You state the roof mounts provide a transportable mounting option with no damaging roof penetration
during installation. The NPRMs consist of rigid, galvanized steel frames designed to be weighed down with
cinder blocks or patio stones for stability. You state the NPRMs also contain aluminum components but
confirm that steel predominates by a significant margin. In addition, the NPRMs feature mast supports to
provide stability to an attached mast which extends vertically to hold communication equipment at a
designated height above a roof surface. In follow up correspondence, you confirmed there are no electronic
or mechanical components included in the product at importation.
Model NPRM-1/2-LD-5, labeled the “half base model,” features a rectangular frame measuring 48 inches in
length by 30 inches in width. This model is designed to support an included mast which measures 2 inches in
diameter and 60 inches in height. Within the base frame is a circular mast clamp in which the bottom of the
mast sits. When the mast is installed, three mast supports triangulate to support it along one side of the base.
The half base model weighs 17 pounds when assembled.
Models NPRM-2 and NPRM-3, labeled the “full base models,” feature square frames measuring 48 inches in
length by 48 inches in width by 48 inches in height (including the mast supports). These models are designed
to support a mast up to 2.5 inches in diameter and with a minimum height of 54 inches. The full base models
each feature four mast supports with top and base clamps or brackets to securely hold the mast in place. The
base mast clamps or brackets are located in the center of the square base frame. The NPRM-2 and NPRM-3
models each weigh 45 pounds when assembled.
In your request, you suggest the NPRMs are classified in subheading 7308.20, Harmonized Tariff Schedule
of the United States (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: Towers and lattice masts. We disagree. We find that the
NPRMs are not structures or parts of structures and are precluded from classification in heading 7308,
HTSUS. Alternatively, you propose suggest classification in heading 9620, HTSUS. However, this
merchandise is not similar to a tripod. Therefore, classification in heading 9620, HTSUS, is not applicable.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles
that are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7326 state that
“This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by
other processes such as folding, assembling, welding, turning, milling or perforating other than articles
included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in
Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel can
be classified in heading 7326 if it is determined that the item is not more specifically provided for in any
other heading of the tariff. Noting the NPRMs are not more specifically provided for in heading 7308, 9620,
or any other heading of the tariff, they can be classified in heading 7326, HTSUS.
The applicable subheading for the non-penetrating roof mounts will be 7326.90.8688, HTSUS, which
provides for Other articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be
2.9 percent ad valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. For
products covered by heading 9903.81.90, this additional duty applies to the non-steel content of the
merchandise. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in
addition to subheading 7326.90.8688, HTSUS, listed above. Articles that are entered free of duty under the
terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any
treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will
not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is
entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition
to subheading 7326.90.8688, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 7326.90.8688, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Paul Taylor at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division