CLA-2-73:OT:RR:NC:1:117
Mr. Matthew Hankins
Industrial Products Company
124 Fastener Drive
Lynchburg, VA 24502
RE: The tariff classification of a butt weld pipe fitting from China
Dear Mr. Hankins:
In your letter dated January 23, 2015 you requested a tariff classification ruling. A representative sample was included with your submission and will be returned to you as requested.
The product under consideration is identified as a 90 degree 8” long radius elbow, part number 111175, used in the manufacture of agricultural irrigation systems. This carbon steel butt weld fitting is made to ASTM A234, the Standard Specification for Piping Fittings of Wrought Carbon Steel and Alloy Steel for Moderate and High Temperature Service. In your letter, you state that the subject item is used on pivot center elbows, bottom elbows and power towers and will be welded to pipe on both ends.
You indicate that your company will not import the elbow for general use or sale and that it will be solely used by a specified contracted customer. As such, you suggest classification of the elbow as a part of agricultural machinery under subheading 8436.99.0090, Harmonized Tariff Schedule of the United States (HTSUS). U.S. Additional Rule of Interpretation 1(c), HTSUS, provides, in part, in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. However, upon examination of the submitted sample, it has been determined that the elbow has not been specially prepared or manufactured solely for use as a part in its imported condition. Therefore, the subject elbow is precluded from classification in subheading 8436.99, HTSUS. This office finds that the elbow is more specifically provided for as a pipe fitting of heading 7307, HTSUS.
The applicable subheading for the butt weld pipe fitting will be 7307.93.3040, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel (con.), other, butt welding fittings, with an inside diameter of less than 360 mm, of iron or nonalloy steel, other. The 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 elbow 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://www.cbp.gov (click on "Import" and "AD/CVD").
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division