The tariff classification of roof flashing from Taiwan

NY R02613 October 6, 2005 CLA-2-40:RR:NC:N2:221 R02613 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 4016.99.6050 Mr. Frank Meyer Fastenal Company Logistics 4730 Service Drive Winona, MN 55987 RE: The tariff classification of roof flashing from Taiwan Dear Mr. Meyer: In your letter dated September 26, 2005, you requested a tariff classification ruling. The literature submitted with your request depicts roof flashing components that are installed around vent pipes exiting the roofs of buildings. The styles include Dektite®, Dektite® Diverter, Dektite® Ezi-Seal™, Dektite® Retrofit™ Diverter and Dektite® Square. The flashing components prevent moisture from penetrating through the roof where the pipes are installed. The flashing is in the form of a tapered sleeve that fits either over or around the pipe, with a flange that attaches to the roof. Although you state that the material is EPDM synthetic rubber, the literature indicates that at least one of the flashing sleeves is available in silicone plastic and other flashing components are made using thermoplastic elastomers and other plastics. The applicable subheading for the roof flashing components, when made of EPDM synthetic rubber, will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber…other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the roof flashing components, when made of silicone, thermoplastic elastomers or other plastics will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division