CLA-2-83:OT:RR:NC:1:117
Mr. Samuel Zekser
Sobel Shipping Co., Inc.
7 Dey Street, Suite 200
New York, NY 10007
RE: The tariff classification of copper tube connector from China, Taiwan or Korea.
Dear Mr. Zekser:
In your letter dated March 21, 2011 you requested a tariff classification ruling. The samples submitted with your submission will be retained by this office.
The product you intend to import is described as a corrugated copper water heater connector. It is used to connect a water heater to the water supply. The connector is an approximately 24 inch length of seamless corrugated copper tubing with a .75 inch connector diameter. The chemical composition of the metal is 99.9 percent copper. Two samples were submitted; one is a straight length and the other is in a U-shape. Included with your submission was product literature which described the item as flexible design. Both samples have waisted or indented ends with fittings attached over plastic caps at each end. In addition, the tubing has flared ends that form a lip to hold the fittings. The connector is capable of being bent and is known in the trade as flexible tubing.
The applicable subheading for the copper water heater connector will be 8307.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flexible tubing of base metal, with or without fittings, of other base metal, with fittings. The rate of duty will be 3.8 per cent 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