CLA-2-73:RR:E:NC:N1:117
Mr. Nicholas M. Didovic
Cal Pipe Manufacturing
9650 Washburn Road
Downey, CA 90241
RE: The tariff classification of electrical conduit pipe, conduit elbows and conduit bends from China.
Dear Mr. Didovic:
In your letter dated June 19, 2007, you requested a tariff classification ruling.
The items that you plan to import are described as galvanized electrical conduit pipe, conduit elbows and conduit bends. The galvanized pipe will be imported in sizes ranging from ½ inch to 6 inches (21.3 mm to 168.3 mm) in outside diameter. The wall thickness for each pipe is greater than 1.65 mm. In addition, the pipe is coated with non-electrically insulating material. The galvanized electrical conduit pipe is threaded on both ends and has a coupling attached on one end.
The conduit elbows are made from galvanized electrical conduit pipe with an outside diameter ranging from ½ inch to 6 inches. The elbows are cut to size, threaded and bent to either 45 or 90 degrees.
The conduit bends, also known as sweeps, are made from galvanized steel electrical conduit pipe with an outside diameter ranging from ½ inch to 6 inches. The bends are cut to size and threaded.
The applicable subheading for the galvanized electrical conduit pipe measuring 114.3 mm or less in outside diameter will be 7306.30.5028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel (con.), other, welded, of circular cross section, of iron or nonalloy steel, having a wall thickness of 1.65 mm or more, other, other with an outside diameter not exceeding 114.3 mm, galvanized, internally coated or lined with a non-electrically insulating material, suitable for use as electrical conduit. The rate of duty will be free.
The applicable subheading for the galvanized electrical conduit pipe measuring more than 114.3 mm in outside diameter will be 7306.30.5085, Harmonized Tariff Schedule of the United States (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 iron or nonalloy steel, having a wall thickness of 1.65mm or more, other, other with an outside diameter exceeding 114.3 mm but not exceeding 406.4mm, galvanized. The rate of duty will be free.
The applicable subheading for the conduit elbows will be 7307.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, threaded elbows, bends and sleeves, other. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the conduit bends will be 7307.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, threaded elbows, bends and sleeves, other. The rate of duty will be 6.2 percent ad valorem.
In your ruling request you suggested the conduit elbows and bends are properly classified under 7307.22.5000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, threaded elbows, bends and sleeves, other. However, in a telephone conversation you indicated the conduit elbows and bends are galvanized and made of carbon steel. Therefore, this precludes classification under subheading 7307.22.50 as a stainless fitting.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division