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

Ms. Nilda P. de Manso
Rene Ortiz Villafan?e, Inc.
P.O Box 9022562
San Juan, Puerto Rico 00902-2562

RE: The tariff classification of various steel pipes and fittings from China.

Dear Ms. De Manso:

In your letter dated August 10, 2009, on behalf of LDA Incorporato, you requested a tariff classification ruling. Representative samples were submitted with your request and will be retained by this office.

The items to be imported are four types of steel products used in the installation of wires and cables. Item No.1, referred to as “EMT Conduit Elbow”, is a welded galvanized carbon steel plain end pipe meeting UL 797, Underwriters Laboratories Standard for Electrical Metallic Tubing-Steel. This pipe is available with outside diameters ranging from 17.93 mm to 114.3 mm and wall thicknesses from 1.07 mm to 2.11 mm. Item No. 2, referred to as “Rigid Conduit Elbow”, is a welded galvanized carbon steel pipe that has been threaded on both ends. Produced with outside diameters ranging from 21.34 mm to 114.3 mm, these pipes can have wall thicknesses from 2.64 mm to 5.72 mm. Both of these pipes have been bent to a 90 degree angle.

Item No.3 is a galvanized carbon steel coupling which has been internally threaded. Item No. 4 is a galvanized carbon steel nipple which has been threaded on both ends. Documentation indicated that item numbers 2, 3 and 4 meet UL 6, Underwriter’s Laboratory Standard for Electric Rigid Metal Conduit-Steel.

These products have been internally and externally coated with zinc. However, they have not been internally coated or lined with a non-electrically insulating material.

The applicable subheading for the “EMT Conduit Elbow” with a wall thickness of less than 1.65 mm will be 7306.30.1000, 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 less than 1.65 mm. The rate of duty will be free.

The applicable subheading for the “EMT Conduit Elbow” with a wall thickness of 1.65 mm or more will be 7306.30.5032, 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 1.65 mm or more, other, other, with an outside diameter not exceeding 114.3 mm, galvanized, other. The rate of duty will be free.

The applicable subheading for the “Rigid Conduit Elbow” with a wall thickness of 1.65 mm or more will be 7306.30.5032, 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 1.65 mm or more, other, other, with an outside diameter not exceeding 114.3 mm, galvanized, other. The rate of duty will be free.

The applicable subheading for the steel coupling 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, other, threaded elbows, bends and sleeves, sleeves (couplings), of iron or nonalloy steel . The rate of duty will be free.

The applicable subheading for the steel nipple will be 7307.99.5015, 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, other, other, of iron or nonalloy steel, nipples. The rate of duty will be 4.3 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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division