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

Jack Grossman
Sumitrans Global Logistics
3333 New Hyde Park Road
Suite 406
New Hyde Park, NY 11042

RE: The tariff classification of stainless steel pipe from Japan.

Dear Mr. Grossman:

In your letter dated August 20, 2007 you requested a tariff classification ruling. The product to be imported is stainless steel pipe with a nickel content of over 24%. These pipes are seamless, cold-drawn, and have an outside diameter of 60.3 mm. You state that they are suitable for use as pressure pipe.

The applicable subheading for the stainless steel pipe will be 7304.41.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast) or steel, other of circular cross section, of stainless steel, cold-drawn or cold-rolled (cold-reduced), other, of high-nickel alloy. The rate of duty will be free.

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