CLA-2-73:RR:NC:1:117 J89765

Mr. Eric Yinger
Smith-Cooper Northwest
110 Y Street
Vancouver, Washington 98661

RE: The tariff classification of compression couplings from China.

Dear Mr. Yinger:

In your letter dated October 3, 2003, you requested a tariff classification ruling. A representative sample of the product to be imported was submitted with your request.

The product to be imported is a galvanized ductile cast iron compression coupling consisting of a coupling body, two compression nuts and washers and gaskets. Compression couplings are used to join or repair pipe.

The applicable subheading for the galvanized ductile cast iron compression coupling will be 7307.19.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, ductile fittings, other, with mechanical, push-on (rubber compression) or flanged joints attached. The rate of duty will be 5.6 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 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division