CLA-2-73:OT:RR:NC:N1:117
Mr. Tony D. Grubbs
Industrial Products Company
124 Fastener Drive
Lynchburg, VA 24502-3948
RE: The tariff classification of pipe fittings from China
Dear Mr. Grubbs:
In your letter dated August 15, 2018, you requested a tariff classification ruling.
The products to be imported are described as ¾” Galvanized U-Shaped Pipe Nipples. These nonalloy steel pipe fittings, identified as part numbers 8100 and 8101, are used to connect pipe to hose in irrigation systems.
You suggest classification of the fittings in subheading 7307.99.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other: Other: Other: Of iron or nonalloy steel: Nipples. We disagree. Pipe nipples, for tariff purposes, are cut-to-length straight pipe sections measuring 12 inches or less in length.
The applicable subheading for the pipe fittings will be 7307.99.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Other: Other: Other: Of iron or nonalloy steel: Other. The rate of duty will be 4.3 percent ad valorem.
You have asked whether the subject pipe fittings are subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division