CLA-2-73:OT:RR:NC:N1:117

Mr. Eric Sun
Sungal Corp.
17 Wheeler Gate
Westport, CT 06880

RE: The tariff classification of stainless steel boiler tubes from China.

Dear Mr. Sun:

In your letter dated December 10, 2009 you requested a tariff classification ruling.

The products you plan to import are corrugated boiler tubes. You indicate that these welded stainless steel (type 316L) tubes are installed in a heat exchanger used to transfer heat in a central-boiler heating system. The tubes are beveled on both ends and measure approximately .625 inch in outside diameter and 36.50 inches in length. The wall thickness is .065 inch (1.65 mm).

In your request, you suggest classification of the subject tubes under subheading 8403.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Central heating boilers (other than those of heading 8402) and parts thereof: parts. Although the tubes are used in a heat exchanger for central heating boilers, they are more specifically provided for as tubes in heading 7306, HTSUS, rather than parts of boilers.

The applicable subheading for the stainless steel boiler tubes will be 7306.40.5015, 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 stainless steel, having a wall thickness of 1.65 mm or more, other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters, whether or not cold-drawn. The rate of duty is 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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division