CLA-2 OT:RR:CTF:EMAIN H281438 DSR
TARIFF NO: 7307.22.10, 7609.00.00
Ms. Cynthia Y. Huang
EWI, Inc.
11099 S. La Cienega Blvd. #175
Los Angeles, CA 90045
RE: Tariff classification of “Wig-O-Flex” stainless steel alloy and aluminum alloy tube connectors from China
This is in response to your correspondence, dated October 29, 2017, submitted on behalf of E&T Enterprises, Inc., and requesting a binding ruling on the classification of the 6300 Series Flexible “Wig-O-Flex” tube connectors composed of stainless steel allow and aluminum alloy. Our response follows.
FACTS:
The items in question are identified as the 6300 Series Flexible “Wig-O-Flex” tube connectors. They are composed of stainless steel or aluminum alloys, and are designed to connect extruded aluminum tubes used in a commercial aircraft fuel system. They are hollow and swaged with an outside diameter of 3.052” and, based upon the provided photos, appear to be threaded. The items are manufactured in the following manner: First, nuts, washers and ferrules are imported into the U.S., where they are anodized and a dry film coating is applied. The components are then exported to China where they are machined and assembled into the finished tube connectors that are ultimately imported into the U.S.
ISSUE:
What are the tariff classifications of the “Wig-O-Flex” stainless steel alloy and aluminum alloy tube connectors?
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the heading of tariff schedule and any relative section or chapter notes, and unless otherwise required, according to the remaining GRIs taken in their appropriate order.
Further, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provision under consideration in this case is as follows:
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:
* * *
Other, of stainless steel:
* * *
7307.22 Threaded elbows, bends and sleeves:
7307.22.10 Sleeves (couplings)
* * *
7609.00.00 Aluminum tube or pipe fittings (for example, couplings, elbows,
sleeves)
* * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of the heading. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 73.07 states that heading 7307, HTSUS, covers fittings of iron or steel, mainly used for connecting the bores of two tubes together (among other things), and that such a connection can be obtained by screwing, when using cast iron or steel threaded fittings. EN 76.09 states that EN 73.07 applies, mutatis mutandis, to heading 7609, HTSUS. The description in EN 73.07 (and, mutatis mutandis, in EN 76.09) firmly squares with the described composition and uses of the subject steel and aluminum Wig-O-Flex tube connectors. We have previously noted that the term “coupling” is not defined in the tariff and, applying the common and commercial definitions of the term, it is “a device that serves to couple or connect the ends of adjacent parts or objects … a piece of pipe or thimble for covering a joint or for coupling two lengths of piping … a hollow cylinder with internal pipe threads, used to join two sections of externally threaded pipe.” See HQ 967308 (April 4, 2005) (citing Webster’s Third New International Dictionary (Unabridged) and Van Nostrand’s Scientific Encyclopedia).
We therefore find that the subject stainless steel alloy tube connectors are classified in heading 7307, HTSUS, specifically in subheading 7307.22.10, HTSUS, as “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other, of stainless steel: Threaded elbows, bends and sleeves: Sleeves (couplings).” The subject aluminum alloy tube connectors are classified in heading 7609, HTSUS, specifically in subheading 7609.00.00, HTSUS, as “Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves).”
HOLDING:
By application of GRI1, the stainless steel alloy Wig-O-Flex connectors are classified in heading 7307, HTSUS, specifically in subheading 7307.22.10, HTSUS, as “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other, of stainless steel: Threaded elbows, bends and sleeves: Sleeves (couplings).” The 2019 column one, general rate of duty is “Free.”
The aluminum alloy Wig-O-Flex connectors are classified in heading 7609, HTSUS, specifically in subheading 7609.00.00, HTSUS, as “Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves).” The 2019 column one, general rate of duty is 5.7%.
Note that the subject goods are subject to Presidential Proclamations 9704 and 9705 (March 18, 2018), which imposed additional tariffs and quotas on a number of steel and aluminum mill products imported from China, including articles of subheadings 7307.22.10 and 7609.00.00, HTSUS.
Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at http://www.usitc.gov.
Sincerely,
Gregory Connor, Chief
Electronics, Machinery, Automotive
and International Nomenclature Branch