OT:RR:CTF:CPMMA H313939 TJD
Category: Classification
Tariff No: 7306.50.10
Mr. Ronald Kann
Bidue srl
Via dell’Artigianato, 16
Merlara, Italy 45037
Re: Affirmation of New York Ruling Letter (NY) N310162; Classification of steel tubes for
use in radiant infrared heaters
Dear Mr. Kann,
This letter is in response to your request, dated May 27, 2020, for reconsideration of New
York Ruling Letter (NY) N310162, which was issued to you on March 17, 2020. In NY
N310162, U.S. Customs and Border Protection (CBP) classified steel tubes used in radiant
infrared heaters under subheading 7306.50.10, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “[o]ther tubes, pipes and hollow profiles (for example, open
seamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of circular cross
section, of other alloy steel: Having a wall thickness of less than 1.65 mm.” We have reviewed
NY N310162, determined that it is correct, and for the reasons set forth below, are affirming that
ruling.
As described in NY N310162, the subject merchandise consists of radiant steel tubes for
use in a gas infrared heater. The welded, heat-treated, coated, alloy steel tubes are imported from
Italy in three different configurations. The tubes measure 3048 millimeters (mm) in length, have
an outside diameter of 101.6 mm and a wall thickness of 1.60 mm. The only difference between
the three configurations is the ends of the tubes. The different types of end forming do not
change the final application of the tube on the heating device. Configuration one (1) is by end
reduction. One end of the tube is reduced in size to fit inside the end of another tube that has not
been reduced in size. Configuration two (2) is by welding flanges. A circular flange with five
holes is welded onto the ends of a tube at a 90-degree angle. Configuration three (3) is flanges
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with edges of 90 degrees. The ends of the tube are bent to a 90-degree angle to prevent a circular
flange from sliding off the end.
Configuration (1) – End Reduction
Configuration (2) – Welding Flanges
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Configuration (3) – Flanges with Edges of 90 Degrees
Production starts from heat-treated aluminized coils that “permits changing the color of
the surface of the steel from white to black, to assure higher radiant efficiency and more uniform
heat distribution.” The steelmaker adds a transparent organic coating at the end of the process
that offers additional corrosion protection, increases protection against fingerprints, improves
sliding characteristics during forming operations and can be used as a primer coat for subsequent
painting. Lastly, the flanged or swaged (reduced) ends of the tubes permit “the final user to
directly install these components on the systems with a cost reduction.”
The chemical composition consists of the following maximum percentage by mass of the
various elements: 0.12% carbon, 0.50% silicon, 0.60% magnesium, 0.10% phosphorous, 0.045%
sulfur, and 0.30% titanium. At these values, the tubes are alloy steel. 1
The issue is whether the steel tubes for use in infrared heaters are classified in 7306,
HTSUS, as other tubes, pipes and hollow profiles of iron or steel, or 7322, HTSUS as parts of
radiators, air heaters, or hot air distributors made of steel.
Classification under the HTSUS is determined in accordance with the General Rules of
Interpretation (GRI) and, in the absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that the classification of
goods shall be “determined according to the 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, GRIs 2 through 6 may be applied in
order.
Additional U.S. Rule of Interpretation 1(c) provides that in the absence of special language
or context which otherwise requires, “a provision for parts of an article covers products solely or
principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall
not prevail over a specific provision for such part or accessory.”
The following headings of the 2025 HTSUS are under consideration in this case:
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Whether the tubes are alloy or nonalloy depends on the actual chemical breakdown of the product. If the titanium
content of the steel falls below .05%, then the tubes are nonalloy.
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7306 Other tubes, pipes and hollow profiles (for example, open seamed or welded,
riveted or similarly closed), of iron or steel[.]
* * *
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or
steel; air heaters and hot air distributors (including distributors which can also
distribute fresh or conditioned air), not electrically heated, incorporating a motor-
driven fan or blower, and parts thereof, of iron or steel[.]
* * *
The Explanatory Notes to the Harmonized Commodity Description and Coding System
(Explanatory Notes or ENs), including the Subheading Explanatory Notes, although neither
dispositive nor legally binding, provide a commentary on the scope of each heading and certain
subheadings of the HTSUS, and are generally indicative of the proper interpretation of such
headings and subheadings. CBP believes the notes should always be consulted. See T.D. 89-80,
54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The ENs to Chapter 73, HTSUS, state, in pertinent part:
(1) Tubes and pipes
Concentric hollow products, of uniform cross-section with only one enclosed void along their whole
length, having their inner and outer surfaces of the same form. Steel tubes are mainly of circular,
oval, rectangular (including square) cross-sections but in addition may include equilateral triangular
and other regular convex polygonal cross-sections. Products of cross-section other than circular,
with rounded corners along their whole length, and tubes with upset ends, are also to be considered
as tubes. They may be polished, coated, bent (including coiled tubing), threaded and coupled or not,
drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings.
The ENs to 73.22 define radiators, air heaters, and hot air distributors as follows:
Radiators for central heating, i.e., space heating appliances consisting usually of an assembly of
“sections” of flanged or gilled tubes or of hollow panels through which the water or steam from the
boiler is circulated. Such radiators may be enclosed in casings of wood or metal.
This group also includes apparatus consisting of a combination of a radiator through which hot or
cold water is circulated and of ejector nozzles through which conditioned air under pressure is
passed. The two components are mounted in a common housing fitted with a grille. When the
radiator unit is turned off, this apparatus serves as a distributor of conditioned air.
* * *
Air heaters, using any type of fuel (e.g., coal, fuel oil, gas).
These self‑contained heaters, fixed or mobile, consist mainly of a combustion chamber (with burner)
or a grate, a heat exchanger (tube assembly, etc.) which transfers the heat given off by the
combustion gases passing through it to the air travelling along its outer surface, and a motor‑driven
fan or blower. Generally these heaters are furnished with an exhaust flue for burnt gases.
Air heaters (fixed or mobile), which generate hot air for direct diffusion, differ from radiators
incorporating their own heating elements (as described in the Explanatory Note to heading 73.21)
by the fact that they incorporate a blowing device (fan or blower) which serves to distribute or direct
the supply of hot air to the various areas which are to be heated.
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* * *
Hot air distributors which consist of an air heating element usually comprising an assembly of
flanged or gilled tubes and an electric fan, mounted in a common housing provided with air outlets
(grille or adjustable shutters).
These distributors are designed for connection to a central heating boiler and may be designed to
stand on the ground, to be fixed to a wall or to be hung from the ceiling, from beams, pillars, etc.
Some of these appliances may also be provided with an outside‑air intake enabling them to be used
as fresh air distributors when their heating element is turned off.
The heading does not, however, include distributors of conditioned air which mix, under the control
of a room thermostat, hot and cold air supplied under high pressure and which consist essentially of
a mixing chamber and two inlet nozzles fitted with control valves operated by pneumatic actuators,
the whole being mounted in a common housing and incorporating neither a radiator nor a
motor‑driven fan or blower (heading 84.79).
The ENs to 73.22 provide, in pertinent part, as follows:
The following are, however, not regarded as parts :
(a) Pipes and fittings to connect up boilers with certain hot air distributors (headings
73.03 to 73.07).
It is well-settled that goods are to be classified according to their condition as imported.
See, e.g., Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994); see also
Headquarters Ruling Letter (HQ) H250531, dated April 20, 2015. Pursuant to Additional U.S.
Rule of Interpretation 1(c), a provision for parts does not prevail over a specific provision
providing for such a part or accessory. Heading 7306, HTSUS, specifically provides for steel
tubes, and thus prevails over the parts provision in heading 7322, HTSUS. Furthermore, in their
condition as imported, the steel tubes are not attached to, installed, or specifically designed in a
fashion that might identify them as articles other than steel tubes. While the steel tubes have
unique ends that are flanged or swaged, such modifications are insufficient to render the tubes
parts of radiant heaters.
The term “part” is not defined either in the HTSUS or in the ENs. In the absence of a
statutory definition, the courts have fashioned two distinct but reconcilable tests for determining
whether a particular item qualifies as a “part” for tariff classification purposes. See Bauerhin
Techs. Ltd. Pshp. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997) (hereinafter, “Bauerhin”).
Under the test initially promulgated in United States v. Willoughby Camera Stores, Inc., 21
C.C.P.A. 322, 324 (1933) (hereinafter, “Willoughby”), an imported item qualifies as a part only if
it can be described as an “integral, constituent, or component part, without which the article to
which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant
to the test set forth in United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955) (hereinafter,
“Pompeo”), a good is a “part” if it is “dedicated solely for use” with a particular article and,
“when applied to that use…meets the Willoughby test.” Id. (citing Pompeo, 43 C.C.P.A. at 14);
Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (CIT 1999) (holding that a
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purported part must satisfy both the Willoughby and Pompeo tests). Moreover, an item is not a
part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F.3d at 779.
The subject steel tubes are not parts of air heaters or radiators because they lack features
that indicate their use solely with either an air heater or radiator. While the steel tubes are
necessary to the function of the infrared heater, upon importation the subject merchandise
resembles nothing more than steel tubes. The steel tubes are distinct commercial entities. The
ends of the tubes may have end reductions or flanges on them, but they have not been advanced
or processed specific, identifiable parts of radiators. Therefore, the tubes are not “parts” for
classification purposes and must therefore be classified according to their constituent material.
Assuming, arguendo, that the steel tubes could be considered parts for classification
purposes, it is not clear that an infrared heater is classifiable as a radiator, air heater or hot air
distributor under heading 7322, HTSUS. CBP has received little information about the design
and function of the infrared heater. According to the ENs, radiators heat rooms by circulating hot
water or steam through pipes. Air heaters and hot air distributors function differently - they use
fans and vents to move hot air into and around a room. Unlike radiators, air heaters, and hot air
distributors, infrared heaters work by transferring heat directly from the source to the object;
infrared heaters do not heat the air. Industrial Quick Search, Infrared Heaters: Types, Principles
and Advantages, IQS DIRECTORY, (April 2, 2015), https://www.iqsdirectory.com/articles/infrared
-heater.html. CBP has previously classified a propane-powered, infrared heating device under
heading 7321, HTSUS. See HQ 965297, dated January 8, 2002. Without more information on
the specific infrared heater for which the subject steel tubes are intended, CBP cannot classify
the heater. However, because CBP determined that the tubes are not parts, the subject steel tubes
remain classified according to their constituent material.
CBP has previously classified similar steel tubes intended to be incorporated into other
objects under heading 7306, HTSUS, which provides for other tubes and pipes of steel. In HQ
966623, dated June 21, 2004, CBP classified alloy and non-alloy carbon steel pipes used in the
automatic transmission of an automobile power train system. These pipes were straight, cut to
length, and chamfered on the ends to be installed into the predrilled holes in the transmission
case. Despite their chamfered endings and the intended use in automobiles, CBP determined
these pipes to be properly classified under heading 7306, HTSUS, as other tubes or pipes, and
not parts of motor vehicles. In NY N316067, dated December 18, 2020, CBP classified stainless
steel tubes intended for use in exhaust gas recirculation systems under heading 7306, HTSUS.
In NY J86403, dated July 2, 2003, CBP classified finned circular welded tubes for use in heating
applications in heading 7306, HTSUS. In NY N087536, dated December 29, 2009, CBP
classified welded steel corrugated tubes to be installed in a heat exchanger under heading 7306,
HTSUS.
The subject merchandise consists of distinct commercial entities that are specifically
described in heading 7306, HTSUS, which is more specific than a parts provision under heading
7322, HTSUS, pursuant to AUSRI 1(c). The subject tubes are welded, coated, heat-treated, alloy
steel tubes cut to length and with end reduction or flanges on their ends. The ENs to 73.06
specifically allow coated and flanged tubes to fall under that heading. Similar tubes and pipes
used in heating appliances or intended for use in other products have been classified under
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heading 7306, HTSUS. See HQ 966623, NY J86403, NY N087536, NY N316067, above. Each
tube has a wall thickness of less than 1.65 mm. As alloy steel tubes, the proper classification of
the subject merchandise is subheading 7306.50.10, HTSUS.
Therefore, by application of GRIs 1 and 6, the subject steel tubes used in infrared heaters
are properly classified under heading 7306, HTSUS, specifically subheading 7306.50.10,
HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or
welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of
other alloy steel: having a wall thickness of less than 1.65 mm. Accordingly, NY N310162 is
hereby AFFIRMED.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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