The tariff classification of threaded iron mushroom vent caps made in China

N210336 April 12, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Karl F. Krueger Radix Group International Dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of threaded iron mushroom vent caps made in China Dear Mr. Krueger: In your letter dated March 15, 2012, on behalf of Granby Industries, you requested a tariff classification ruling on three styles of threaded vent caps. Photographs and drawings of the subject articles were submitted for our review. The merchandise under consideration is identified in your letter as threaded zinc coated cast iron mushroom vent caps with steel screens. You stated in your letter that the three styles of vent caps for which you are requesting a ruling differ only in the diameter of the exhaust pipe to which they are affixed. The threaded iron vent caps under consideration include item number E106-999 which has a 1¼ inch diameter and weighs 0.51 pounds, item number E107-999 which has a 2 inch diameter and weighs 1.12 pounds, and item number E108-999 which has a 1½ inch diameter and weighs 0.74 pounds. Each steel screen weighs less than one ounce. The subject vent caps are used in flue gas venting systems designed to carry the flue gas/exhaust from a boiler or furnace to the exterior of a commercial building or home. The vent caps are designed to keep rain out of the exhaust pipe while letting the air escape. They are used to keep the atmospheric pressure stable in the tank by allowing excess pressure out or allowing air into the tank as needed. The object is to keep the internal and external air pressure the same. Our office agrees with your opinion that the threaded vent cap under consideration does not meet the definition of a pipe or tube fitting because it does not connect the bores of pipes or tubes, close off a pipe aperture, or connect pipe to an apparatus as specified in the Explanatory Notes. Therefore, the vent caps in question are classifiable in heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. The applicable subheading for the three styles of threaded iron mushroom vent caps (E106-999, E107-999 and E108-999) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division