CLA-2-73:RR:NC:1:117 D89672

Mr. David G. Winslow
Winslow Resources, Inc.
2840 Berry Lane
Golden, Colorado 80401

RE: The tariff classification of steel tubing from Scotland.

Dear Mr. Winslow:

In your letter dated March 11, 1999, you requested a tariff classification ruling. Descriptive literature was submitted with your request.

The product to be imported is described as By-Pass Tubing which is supplied in carbon and low alloy steel or in 13 chrome stainless steel. The tubing is made to API Specification 5CT, the Specification for Casing and Tubing. You plan to import Grades N80 and L80 seamless tubing in the following sizes: 2 3/8", 2 7/8" and 3 1/2".

The applicable subheading for the seamless nonalloy steel tubing will be 7304.29.50, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, casing, tubing and drill pipe, of a kind used in drilling for oil or gas, other, tubing, of iron or nonalloy steel. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the seamless stainless or other alloy steel tubing will be 7403.29.60, HTS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, casing, tubing and drill pipe, of a kind used in drilling for oil or gas, other, tubing, of alloy steel. The rate of duty will be 3.8 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 Paula Ilardi at 212-637-7016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division