The tariff classification of a Gooseneck Vent from Turkey

N315260 November 3, 2020 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Peter Qin Sinobec Trading Inc. 4455 Rue Cousens Saint-laurent, H4S1X5 Canada RE: The tariff classification of a Gooseneck Vent from Turkey Dear Mr. Qin: In your letter dated October 15, 2020, you requested a tariff classification on a Gooseneck Vent. A description, pictures and drawings of the vent were submitted with your letter for our review. The article under consideration is identified as a Gooseneck Vent. You stated in your letter that “Gooseneck Vents are used for attic ventilation or to cover an exhaust pipe extending through a roof (not included). This vent is made with 26-gauge galvanized steel, features a heavy-duty screen to deter entry by small animals and works well on pitched roofs.” The Gooseneck Vents are packed in a box ready for retail sale at the time of importation into the United States. You indicated that in preparation for installing the Gooseneck Vent, the installer cuts out the vent opening in the roof sheathing. The installer removes interfering shingle nails around the perimeter of the opening so that the nailing flange of the vent lays flat to the roof sheathing. The top and side flanges of the vent slide underneath the shingles, and the bottom vent flanges lay on top of the shingles. The vent is nailed in place using 1¼” nails at each corner. The applicable subheading for Gooseneck Vents will be 7326.90.8688, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division