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

Mr. Steven Money
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134

RE: The tariff classification of steel couplings from Korea

Dear Mr. Money:

In your letter dated August 20, 2007, you requested a tariff classification ruling on behalf of your client, Missouri Pipe Fitting Company. A sample was submitted with the ruling.

The products you plan to import are non-alloyed steel couplings. These couplings are internally threaded and are made to ASTM specification A865.

The applicable subheading for the steel couplings will be 7307.92.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, threaded elbows, bends and sleeves, sleeves (couplings) of iron or nonalloy steel. 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