CLA-2-76:OT:RR:NC:1:117
Ms. Jennifer Lawhead
Tumac Lumber Company, Inc.
805 SW Broadway, Suite 1500
Portland, OR 97205
RE: The tariff classification of aluminum pipe fittings and components from China.
Dear Ms. Lawhead:
In your letter dated March 11, 2013 you requested a tariff classification ruling. Descriptive literature and photographs were included with your submission.
The items you plan to import consist of an elbow, male and female pipe end fittings, a gasket and a clamp. You state that once assembled these components will be used as pipe fittings in a water delivery system for petroleum and natural gas mining. In your letter, you also indicate that these items may be shipped individually or in an assembly.
The elbow and male and female pipe end fittings are made of cast aluminum alloy. You indicate that the male fitting is inserted into the female fitting and held in place by a clamp. These fittings are welded to either pipe or tube.
The gasket is made of nitrile butadiene rubber (NBR). It fits into a grooved channel in the pipe end fittings and acts as a seal to prevent water from leaking as it passes through the pipe end fittings.
The clamp is made of cold rolled steel and is comprised of a hinge and a locking clasp. You state that the clamps are used to hold the pipe end fittings together and provide additional reinforcement as water passes through the pipe/tube and fittings.
Classification of goods in the tariff schedule are governed by the General Rules of Interpretation (GRIs). General Rule of Interpretation 2(a) states "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled." Explanatory Note 2(a)(V) to the GRIs goes further by stating that "The second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article.” Based on the information made available, this office finds that the components when imported together make up an unassembled pipe fitting.
The applicable subheading for the aluminum pipe fitting assemblies as well as the aluminum elbow and pipe end fittings, when imported separately, will be 7609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum tube or pipe fittings (for example, couplings, elbows, sleeves). The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the rubber gasket, when imported separately, will be 4016.93.5050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals: other…other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the steel clamp, when imported separately, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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,
Thomas J. Russo
Director
National Commodity Specialist Division