OT:RR:CTF:CPMMA H320950 RRB
Mr. James D. Gillison
Ford Meter Box Co, Inc.
815 Miles Parkway
Pell City, Alabama 35125
RE: Revocation of NY B87364; Modification of NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728; Tariff classification of various pipe fittings
Dear Mr. Gillison:
This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) B87364, dated July 15, 1997, regarding the classification of pipe fittings described as cast iron retainer glands. We have also reconsidered NY 898504, dated June 9, 1994; NY N118077, dated August 18, 2010; NY B85728, dated June 12, 1997; NY J82246, dated April 9, 2003; and Headquarters Ruling Letter (“HQ”), dated November 14, 2005, regarding substantially similar merchandise. The pipe fittings in NY B87364, NY 898504, NY N118077, and NY B85728 were classified under subheading 7325.99.10, Harmonized Tariff Schedule of the United States (“HTSUS”), as “[o]ther cast articles of iron or steel: [o]ther: [o]ther: [o]f cast iron.” Additionally, the pipe fittings in HQ 967490 and NY J82246 were classified under subheading 7326.90.85, HTSUS, as “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther.” For the reasons set forth below, we hereby revoke NY B87364, and modify NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728 with respect to the classification of certain pipe fittings of iron or steel.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY B87364 and to modify NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728 was published on September 14, 2022, in Volume 56, Number 36 of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
In NY B87364, we described the product as follows:
The products to be imported are cast ductile iron retainer glands for ductile iron mechanical joints. The retainer glands are made to ASTM Specification A536, Grade 65-45-12. ASTM Spec A536 is the Standard Specification for Ductile Iron Castings. Sizes range from 3 inches to 24 inches. All sizes meet ANSI/AWWA C111/A21.11.
ISSUE:
Whether the subject pipe fittings are classified in heading 7307, HTSUS, as “tube or pipe fittings”; or in heading 7325, HTSUS, as “other cast articles of iron or steel”; or in heading 7326, HTSUS, as “other articles of iron or steel.”
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The HTSUS headings under consideration are as follows:
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:
7325 Other cast articles of iron or steel:
7326 Other articles of iron or steel:
* * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN”) 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 HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
As a preliminary matter, the pipe fittings can only be classified in heading 7325 or heading 7326, HTSUS, if they are not more specifically classifiable in heading 7307, HTSUS. See EN 73.25 (“This heading covers all cast articles of iron or steel, not elsewhere specified or included.”); see also EN 73.26 (“This heading covers all iron or steel articles…other than articles included in the preceding headings of this Chapter.”). We therefore begin our analysis with heading 7307, HTSUS.
Heading 7307 applies to pipe fittings of iron or steel, including, inter alia, couplings. Neither “pipe fitting” nor “coupling” are defined in the HTSUS. As such, they are to be construed in accordance with their common meanings, which may be ascertained by reference to “standard lexicographic and scientific authorities,” to the pertinent ENs, and to industry standards. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014); see also Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1361 (Fed. Cir. 2001) (“Standards promulgated by industry groups such as ANSI, ASME, and others are often used to define tariff terms.”).
To this end, EN 73.07 states, in pertinent part, as follows with respect to “pipe fittings” of heading 7307, HTSUS:
This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).
The connection is obtained:
by screwing, when using cast iron or steel threaded fittings;
or by welding, when using butt welding or socket welding steel fittings. In the case of butt welding, the ends of the fittings and of the tubes are square cut or chamfered;
or by contact, when using removable steel fittings.
This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.
We have previously determined, upon reference to both the above EN description and various technical authorities, that pipe fittings are defined in part as articles used to connect separate pipes to each other. See HQ H282297, dated July 6, 2017 (discussing commonalities among EN 73.07 and technical definitions cited in court cases). Both the plain language of the heading and EN 73.07 make clear that articles of this type include “couplings.” The term “coupling,” like “pipe fitting,” is not defined in the HTSUS. According to AWWA C219-11, a technical source promulgated by the American Water Works Association, couplings include “transition couplings” made up of “center sleeves” or “center rings,” “end rings,” and “gaskets.” See Amer. Water Works Ass’n, AWWA Standard: Bolted, Sleeve-Type Couplings for Plain-End Pipe 4-6 (2011) [hereinafter AWWA C219-11]. Insofar as they are used to “join plain-end pipe,” we consider transition couplings to be “pipe fittings” of heading 7307, HTSUS. See id. at ix, 1.
At issue in NY B87364 and NY B85728 are cast ductile iron retainer glands for ductile iron mechanical joints. NY N118077 covers cast ductile iron glands used to complete the joint between a pipe and fitting, similar to the cast ductile iron retainer glands in NY B87364 and NY B85728. At issue in NY J82246 are stainless steel glands, collars, and plugs used in conjunction with tubing, valves, and other fittings. Similarly, the merchandise in HQ 867490 consists of unthreaded narrow, stainless steel rings known as “back ferrules” that assist with the connection of the fitting by providing a tight seal. The various fittings described in the above-mentioned rulings are each combined with another component or components to form a complete coupling assembly. Like the coupling glands and Powermax glands in HQ H311162, dated June 13, 2022, the various glands, rings and other fittings at issue in these rulings function like end rings to fit over gaskets in a coupling assembly to compress them when the nuts/bolts are installed and tightened. The purpose of these types of fittings are to join and secure separate pipe segments into various types of coupling assemblies.
As we stated in HQ H311162, the language in EN 73.07 is rather broad regarding what constitutes a pipe fitting of heading 7307, HTSUS. It states the “heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture” (emphasis added). EN 73.07 includes a wide range of articles used in piping, such as “flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.” The use of the word “mainly” in the EN language implies that the heading may also cover other uses beyond connecting. The only exclusionary language regarding articles that should be classified in heading 7325 or heading 7326 instead of heading 7307 deals with “articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).” This means that only articles like hangers and stays—which are used both to install pipes, and which do not form an integral part of the bore—are excluded from classification in heading 7307, HTSUS, and are instead, classified in heading 7325 or 7326, HTSUS. Thus, the exclusionary language in EN 73.07 makes a clear distinction between fittings used for installing piping/tubing, which are excluded from heading 7307, HTSUS, and all other fittings, which are included in heading 7307, HTSUS.
Even if the glands, rings and other fittings in these rulings do not directly make a connection between pipe, connecting pipe is not required under the language of EN 73.07. Thus, pursuant to the broad language of EN 73.07, and based on the use of the glands, rings, and other fittings in joining and securing pipe segments into coupling assemblies, we find that the subject merchandise was wrongly classified in headings 7325 and 7326, HTSUS, are instead classified in heading 7307, HTSUS, pursuant to GRI 1.
We further incorporate, by reference, the arguments made in HQ H311162 that would alternatively classify the subject merchandise in heading 7307, HTSUS, pursuant to GRI 2(a), which provides that an unfinished or incomplete article with the essential character of a complete or finished article is to be treated as the latter for classification purposes. See also, HQ H284443, dated May 8, 2019, concerning the classification of
substantially similar ductile iron castings imported separately from other parts that are joined together to form a complete fitting. The “identity” or “essence” of all of the pipe fittings at issue, including the merchandise in HQ H284443 and HQ H311162, is their ability to join and secure separate pipe segments into various types of coupling assemblies. Specifically, the glands and rings are used to stabilize and secure the coupling assembly connection by fitting and compressing a gasket when the nuts or bolts are installed and tightened. Thus, like the merchandise in HQ H284444 and HQ H311162, the subject pipe fittings are also classifiable in heading 7307, pursuant to GRI 2(a).
HOLDING:
By application of GRIs 1 and 2(a), the subject pipe fittings are classified in heading 7307, HTSUS, specifically under subheading 7307.19.3085, HTSUSA (“Annotated”), which provides for: “Tube or pipe fittings of iron or steel: Cast fittings: Other: Ductile fittings: Other.” The 2022 column one general rate of duty for subheading 7307.19.3085, HTSUSA, is 5.6% 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 at https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping duties or countervailing duties (AD/CVD). We note that the International Trade Administration in the Department of Commerce is not necessarily bound by a country of origin or classification determination issued by CBP, with regard to the scope of antidumping or countervailing duty orders. Written decisions regarding the scope of AD/CVD orders are issued by the International Trade Administration and are separate from tariff classification and origin rulings issued by CBP. The International Trade Administration can be contacted at http://www.trade.gov/ia/. A list of current AD/CVD investigations at the United States International Trade Commission can be viewed on its website at http://www.usitc.gov. AD/CVD cash deposit and liquidation messages can be searched using ACE, the system of record for AD/CVD messages, or the AD/CVD Search tool at http://addcvd.cbp.gov/index.asp?ac=home.
EFFECT ON OTHER RULINGS:
NY B87364, dated July 15, 1997, is hereby REVOKED.
NY 898504, dated June 9, 1994; NY N118077, dated August 18, 2010; NY B85728, dated June 12, 1997; NY J82246, dated April 9, 2003, and HQ 967490, dated November 14, 2005, are hereby MODIFIED with respect to the classification of the pipe glands, rings, and related pipe fittings discussed in this ruling.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
Cc: Mr. Robert T. Givens
Givens and Kelly 950 Echo Lane, Suite 360 Houston, Texas 77024-2788
Mr. Andrew M. Lemke Romac Industries Inc. 21919 20th Avenue SE Suite 100 Bothell, WA 98021
Mr. Shane Bronston Anchor International Trading P.O. Box 1027 3N505 North 17th Street St. Charles, IL 60174
Ms. Shelley Vybiral Snap-tite Inc. 8325 Hessinger Dr Erie, PA 16509
Port Director Customs and Border Protection 610 S. Canal Street Room 306 Chicago, Illinois 60607