CLA-2-81: OT: RR: NC: 1:117
Ms. Carmen R. Morrow
Customs Compliance Analyst
Rolls-Royce Corporation
2001 S. Tibbs Ave.
Indianapolis, IN, 46241
RE: The tariff classification of titanium fittings of unspecified origin
Dear Ms. Morrow:
In your letter dated March 4, 2010 you requested a tariff classification ruling.
The items you plan to import are described as a titanium tee reducer with male thread and a titanium elbow fitting assembly. Drawings of each item were included with your submission
The tee reducer with male thread, named as root part number 23038362, is stated to be made of titanium and to be used as a general use tube or pipe fitting on the Rolls-Royce AE3007 gas turbine engine.
The elbow fitting assembly, named as part number 23077167, is also stated to be made of titanium and to be used as a general use tube or pipe fitting. It is described as being used on the Rolls-Royce AE2100D and J series gas turbine engines.
You have suggested that the correct classification for the fittings should be as articles of titanium 8108.90.3060, Harmonized Tariff Schedule of the United States (HTSUS). You base that opinion on the comments in a ruling HQ967354 referencing a distinction between semi-manufactured products and articles of titanium. You further state that it is your understanding that items classifiable in 8108.90.60 are in primary form, or semi-manufactured, and require further work or processing and articles of 8108.90.30 are finished articles that do not require further work or processing.
It is the opinion of this office that this ruling is not applicable to the fittings that are the subject of your inquiry. The referenced ruling concerns the classification of tube sheet not fittings. Although it includes statements regarding semi manufactured products and articles this ruling does not comment on the classification of titanium fittings. In addition, the articles identified by name in 8108.90.60 are not all semi- manufactured forms. For example, bars, rods, profiles, wire, tubes and pipes are not necessarily semi-manufactured. In many cases these products are capable of being used without further manufacture.
Historically titanium tube and pipe fittings have been classified in 8108.90.6075 HTSUS. This office finds no reason to change that classification.
The applicable subheading for the fittings will be 8108.90.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Titanium and articles thereof, including waste and scrap: Other, other, other. The rate of duty will be 15 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