CLA-2-73:OT:RR:NC:1:117
Allesandro Frigerio
G.A.P. Trade Inc.
18 Bridge St.
Unit 2A
Brooklyn, NY 11201
RE: The tariff classification of steel fittings from Italy.
Dear Mr. Frigerio:
In your letter dated November 1, 2013 you requested a tariff classification ruling.
The products you intend to import are described as alloy, nonalloy and high-strength ferritic non alloy steel pipe or tube fittings. They are described as rough steel elbow-shaped forging fittings, not further processed in any way after forging. It is stated that all further processing, such as machining, drilling, boring, chamfering etc. will be performed after importation. Photographs submitted show large diameter elbow fittings with irregular ends. The alloy and nonalloy fittings are stated to conform to ASTM A234 and the high-strength ferritic steel fittings are said to conform to ASTM A860.
You suggest classification of the high-strength steel fittings in subheading 7307.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), as nonalloy tube or pipe fittings. We do not agree. Alloy steel other than stainless steel is defined according to chemical elements contained by weight at time of importation as stated in Chapter 72, Note 1(f), HTSUS. The chemistry for high strength fittings as specified in ASTM A860 conforms to the alloy definition in Note 1(f).
The applicable subheading for the steel nonalloy forged elbow fittings will be 7307.99.1000, HTSUS, which provides for Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other: Not machined, not tooled and not otherwise processed after forging: Of iron or nonalloy steel. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the steel alloy forged elbow fittings and high-strength steel alloy forged elbow fittings will be 7307.99.3000, HTSUS, which provides for Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other: Not machined, not tooled and not otherwise processed after forging: Of alloy steel (except stainless steel). The rate of duty will be 3.2 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division