CLA-2 CO:R:C:M 087896 AJS

Ms. Patty Iacono
Gladish & Associates
215 Long Beach Blvd. # 511
Long Beach, CA 90802-3100

RE: Seamless grooved copper tube; Subheading 7407.10.10; Heading 7411; HQ 087593; HQ 087406.

Dear Ms. Iacono:

Your letter of August 28, 1990, requesting a tariff classification regarding "seamless grooved copper tubing" has been forwarded to this office for reply.

FACTS:

The merchandise is described as "seamless grooved copper tubing" (SGCT) size .365X.0142 (1/4" diameter). The tubing will be used for heat transfer in evaporation coils in such devices as air conditioners and refrigerators.

ISSUE:

Whether the merchandise is properly classifiable within heading 7411, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for copper tubes and pipes; or classifiable within heading 7407, HTSUSA, which provides for copper bars, rods and profiles.

LAW AND ANALYSIS:

In HQ 087593 (04/01/91) and HQ 087406 (04/01/91) Customs addressed the classification of seamless copper "tube" and "tubes". Both of these rulings are similar and a copy of HQ 087593 is attached for your reference. In these cases, we ruled

that this merchandise was properly classifiable within subheading 7407.10.10, HTSUSA, as profiles of refined copper. Classifi- cation within heading 7411, HTSUSA, was denied essentially because the tube lacked uniform wall thickness and was not threaded within the meaning of Chapter 74 Note 1(h). The subject SGCT is similar, if not identical, to the merchandise in both of these rulings. Accordingly, the SGCT is classifiable within subheading 7407.10.10, HTSUSA.

HOLDING:

The subject "seamless grooved copper tubing" is classifiable within subheading 7407.10.10, HTSUSA, which provides for "[c]opper bars, rods and profiles: [o]f refined copper: [p]rofiles.", currently dutiable at the rate 6.3 percent ad valorem.


Sincerely,


John Durant, Director
Commercial Rulings Division

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