CLA-2-73:OT:RR:NC:N1:117
Mr. Michael E. Roll
Pisani & Roll LLP
Attorneys at Law
1875 Century Park East, Suite 600
Los Angeles, CA 90067
RE: The tariff classification of a malleable cast iron pipe elbow from Canada
Dear Mr. Roll:
In your letter dated December 23, 2015, you requested a tariff classification ruling on behalf of your client, Smiths Tubular Systems—Laconia, Inc.
The product your client intends to import is described as a pipe or tube elbow casting from Canada. In its imported condition the elbow is made of malleable cast iron and will be further machined after importation. The elbow casting is intended to be ultimately used in a turboprop engine. It will be used as a fitting to connect a tube assembly to the engine case.
You have mentioned the possible classification of the cast elbow in heading 8411, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of turbojets, turbopropellers, and gas turbines.
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.
Additional U.S. Note 1 states, (c) 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;
Section XVI Note 2 (g) excludes Parts of general use, as defined in note 2 to section XV, of base metal (section XV).
Section XV Note 2 (a) defines parts of general use as Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals.
Therefore, the elbow tube casting is excluded from Section XVI, and is precluded from classification in heading 8411.
The applicable subheading for the cast tube elbow will be 7307.19.9080, (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: cast fittings: other, other, other, other, other, other, 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/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division