CLA-2-76:OT:RR:E:NC:1:117

Ms. Lena Shim
HMA, Inc.
1411 190th Street, Suite 470
Gardena, CA 90248

RE: The tariff classification of aluminum pipe from China

Dear Ms. Shim:

In your letter dated October 3, 2007, you requested a tariff classification ruling.

The product you plan to import is described as a non-alloyed cast aluminum pipe. This pipe is comprised of 99.74% aluminum with an outside diameter ranging from 7 inches to 11 inches and an inside diameter ranging from 3 inches to 5 inches.

You suggest classification of this product under heading 7601, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unwrought aluminum. However, the term “unwrought” as defined in Additional U.S. Note 2, Section XV, HTSUS, excludes “…drawn or extruded products, tubular products or cast or sintered forms which have been machined or processed otherwise than by simple trimming, scalping or descaling.” Therefore, classification of the aluminum pipe under heading 7601, HTSUS, would not be applicable.

The applicable subheading for the non-alloyed cast aluminum pipe will be 7608.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum tubes and pipes, of aluminum, not alloyed, seamless. The rate of duty will be 5.7 percent ad valorem.

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