CLA-2-84:OT:RR:NC:N1:120
Ms. Erica Webb
Nooter/Eriksen Incorporated
1509 Ocello Drive
Fenton, MO 63026
RE: The tariff classification of a pipe spool from South Korea
Dear Ms. Webb:
In your letter dated July 24, 2012, you requested a tariff classification ruling.
The merchandise under consideration is a pipe spool with a high pressure steam stop, and an attached valve. The pipe spool will be imported with a valve attached without the motor. After importation, the valve will be incorporated with a motor so that it becomes a motor-operated valve. The pipe spool is an integral part of a complete heat recovery steam generator (HRSG), which is a super-heated water boiler operating under constant pressure in a closed circuit. The HRSG is most commonly used in a power station in order to produce electricity.
The pipe spool is comprised of lengths of seamless carbon steel pipe, connected by pipe fittings and ranges in size from two inches to more than twenty-four inches in diameter. The pipe spool can be straight or have angles and bends fabricated into it, which will include one or several branch outlets or fittings for attaching to the HRSG steam drums and other pipes.
The function of the pipe spool, with valve attached, is to connect the upstream piping or HRSG heating surface to the downstream piping. The attached valve allows steam to flow to the downstream steam turbine while the HRSG is in operation. It can also stop steam flow in order to maintain pressure in the HRSG while not in operation.
You suggest classification of the pipe spool under heading 7304 which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. Subject pipe spool is not classifiable as a pipe or tube in Chapter 73 of the Harmonized Tariff Schedule of the United States (HTSUS) since it has a valve attached making it more than just a pipe or tube. The Explanatory Notes (EN’s) of heading 7303 through heading 7306 excludes tubes and pipes made up into specific identifiable articles from classification as pipes or tubes.
The applicable subheading for the pipe spool will be 8402.90.0090, HTSUS, which provides for parts of steam or other vapor generating boilers. The rate of duty will be 4.3 percent.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division