CLA-2-83:OT:RR:NC:N5:121
Gustavo Cordova
Cordova Brokerage International Inc
9300 Billy the Kid St, Suite 100
El Paso, TX 79907
RE: The tariff classification of a metal roof curb from Mexico
Dear Mr. Cordova:
In your letter dated September 8, 2025, you requested a tariff classification ruling on behalf of Air Matrix
Sales, LP.
The merchandise under consideration is described as a metallic roof curb. It is a raised structural frame or
platform made of galvanized steel that is mounted on a building's roof. It functions as a base to support
rooftop heating, ventilation, and air conditioning (HVAC) units to allow for proper airflow, drainage, and
protection of the roofing materials from damage.
You suggest the roof curb is classified in subheading 7308.90.9590, 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: Other: Other: Other: Other. We
disagree. The roof curb is not a structure nor a part of a structure. As such, the product is precluded from
classification in heading 7308, HTSUS.
The applicable subheading for the metallic roof curb will be 8302.41.6080, HTSUS, which provides for Base
metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds
coachwork…. Suitable for buildings; Other; Of iron or steel, of aluminum or of zinc; Other. The rate of duty
will be 3.9% ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 8302.41.6080,
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 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 8302.41.6080, 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 Mexico 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. 9903.01.27, in addition to subheading 8302.41.6080, 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
(CFR), 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 CFR 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 Jennifer Jameson at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division