CLA-2-76:OT:RR:NC:N1:164
Martin Cunningham
D J Powers Co.
205 St. Louis St.
Mobile, AL 36602
RE: The tariff classification of a roof vent from Taiwan
Dear Mr. Cunningham:
In your letter dated October 21, 2025, you requested a tariff classification ruling regarding a roof vent on
behalf of your client, Golden Rule Fasteners, Inc. Product information was submitted with your request.
The item under consideration is described as a roof vent designed to cover a ventilation opening in a metal
roof. When installed, the product allows gases and heat to escape through an opening while preventing
moisture and pests from entering. You state the product is compatible with metal roof panels having rib
heights of 1 1/4 inches or less in residential or commercial settings. In addition, you confirm there will be no
motors, fans, or mechanical devices included with the vent at importation.
As described, the vent primarily consists of a cap, collar, storm shield, braces, and perimeter reinforcement of
1050 aluminum alloy. Additionally, there is a square piece of ethylene propylene diene monomer (EPDM)
rubber flashing which conforms to the surface of the metal roof for sealing purposes. The square cap
measures 13 inches squared, the collar measures 9 1/4 inches in inside diameter, and the flashing measures 17
5/8 inches squared. You state the aluminum components are 2 millimeters thick.
Classification under the Harmonized Tariff Schedule of the United States (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.
Pursuant to GRI 3(b), mixtures and composite goods that cannot be classified by reference to GRI 3(a) are
classified as if they consisted of the material or component that gives them their essential character, which
may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of the article. Since the roof vent consists of aluminum
alloy and EPDM rubber, it is a composite good.
In this case, the aluminum alloy components provide the predominant and indispensable structure to
accomplish the functionality of the roof vent. Without it, there would be no robust physical barrier to keep
moisture and pests from entering a building. We note that although the EPDM flashing assists with moisture
sealing, it is subsidiary to the main structural components of the roof vent. Accordingly, the aluminum
components impart the essential character of the subject roof vent.
The applicable subheading for the roof vent will be 7616.99.5190, HTSUS, which provides for Other articles
of aluminum: Other: Other: Other: Other: Other: Other. The general rate of duty will be 2.5 percent ad
valorem.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in
Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as
well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50
percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7616.99.5190, HTSUS.
Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast
in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.
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 Taiwan will be
subject to an additional ad valorem rate of duty of 20 percent. For products covered by heading 9903.85.07,
this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.60, in addition to
subheading 7616.99.5190, 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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division