CLA-2-73:OT:RR:NC:1:117
Ms. Donna Bade
Sandler, Travis & Rosenberg, PA
225 W. Washington St., Suite 1640
Chicago, IL 60606
RE: The tariff classification of cast iron fittings from China.
Dear Ms. Bade:
In your letter dated August 18, 2011, on behalf of Grainger Global Sourcing, you requested a tariff classification ruling.
The products to be imported are malleable cast iron fittings. These caps are internally threaded and galvanized. They will be used in plumbing applications to close off pipes or tubes.
You have discussed classification of the subject malleable cast iron pipe caps under heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS. The subject Malleable Cast Iron Pipe Caps are not classifiable in heading 7326 (and therefore subheading 7326.90.8588), HTSUS, because the merchandise is provided for more specifically in another heading of the HTSUS.
In N158456 dated May 3, 2011, CBP determined that the subject watertight cast iron well caps used to close off the top of the well casing providing a watertight seal between the well casing and the retainer ring were not more specifically provided for elsewhere in the HTSUS. In HQ W968228 dated October 5, 2006, CPB determined that the copper round end caps and vent caps under consideration used for rain gutters and pipes were not more specifically provided for in any other heading of the tariff. Therefore, the subject watertight cast iron well caps, and the copper end caps and vent caps in question were classified as articles of their constituent material.
There are no legal notes defining iron or steel fittings. These products are defined and described in the Explanatory Notes to the HTSUS. Tube or pipe fittings are defined and described in the Explanatory Notes to heading 7307 as products mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. The connection for fittings is obtained by screwing, or by welding, or by contact, when using removable steel fittings. This heading includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs… The subject malleable cast iron caps meet this definition.
The applicable subheading for the cast iron fittings will be 7307.19.9060, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, other, other, other, threaded. The general rate of duty will be 6.2 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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