CLA-2-72: OT: RR: NC: 1:117
Mr. Alfred A. Roser
Manager
Roser Customs Service
400 E. 13th Street
Brownsville, TX 78520
RE: The tariff classification of hollow alloy steel bars from China
Dear Mr. Roser:
In your letter dated December 16, 2009 you requested a tariff classification ruling on behalf of your client Cameron De Mexico.
The item which your client intends to import are described as forged alloy steel bars with the following dimensions: outside diameter – 17.0 inches (432 mm); inside diameter – 7.0 inches (179 mm); and, length 3.0 feet (914 mm). The specification of the material is AISI 4130 as shown on the mill certificate. The constituent elements and percentages as shown on the mill certificate are consistent with the requirements for other alloy steel in Chapter 72, Note 1(f) Harmonized Tariff Schedule of the United States (HTSUS). These bars were originally milled in China and imported into the United States where they were cut to the present length, drilled through the center and then heat treated to a specified hardness. The products were then exported and sold to your client who was unable to use them because the heat treatment was unsatisfactory and the required hardness specification was not met. Your client is rejecting this shipment and returning the bars to the U.S. fabricator for corrective heat treatment in order to use the shipment for its intended purpose. Your client is acting as Importer of Record in this transaction. It is intended that after the hardness specification is met that the bars will be reexported to Mexico where Cameron will use them as raw material for the manufacture of pup joints for the oil and gas field industry.
You suggested that the proper classification for these products is in 7228.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel, other bars and rods, not further worked than forged. It is the opinion of this office that the hollow bars are more correctly classified in another provision.
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Chapter 72, Note 1(m), HTSUS, defines other bars and rods in part as products which have a solid cross section along their whole length. The subject products, although they are described in your inquiry as bars, clearly do not satisfy the requirements of the definition of other bars and rods in the HTSUS since they are hollow, and do not have a solid cross section along their whole length.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Chapter 73 General Note 1 of the ENs defines tubes and pipes as concentric hollow products, of uniform cross-section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form. This office would consider the hollow bars to be classifiable as tubes and pipes.
The applicable subheading for the steel alloy hollow bars will be 7304.59.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, other, other, other, having an outside diameter exceeding 406.4 mm. 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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division