CLA-2-73:OT:RR:NC:N1:117

Ms. Judy McLaughlin
Anvil International, LLC
2 Holland Way
Exeter, NH 03833

RE: The tariff classification of a stainless steel pipe fitting from China

Dear Ms. McLaughlin:

In your first ruling request dated July 30, 2018, you requested a tariff classification ruling on a stainless steel pipe fitting. In response to our request for additional information, our office received answers to the questions in your email dated August 28, 2018. Pictures, installation instructions, and specification sheets were submitted for our review.

The product under consideration is identified as a 304 Stainless Steel 1¼” Pipe Fitting with one end beveled and the other end threaded. You stated in your letter that “This fitting is an integral part of a flexible fire sprinkler connection. The one end is beveled, so it can be welded to a collar, which is attached to the braided hose. We note the braided hose is actually flexible tubing for Customs purposes. The other end is threaded, so it can be attached to the fire sprinkler system.”

The subject pipe fitting is classifiable under heading 7307, HTSUS, which provides for tube or pipe fittings.

The applicable subheading for the stainless steel pipe fitting will be 7307.23.0000, HTSUS, which provides for tube or pipe fittings of iron or steel: other, of stainless steel: butt welding fittings. The rate of duty will be 5 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 at https://hts.usitc.gov/current.

Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.

Products of China classified under subheading 7307.23.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7307.23.0000, HTSUS, listed above.

The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.

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 Angelia Amerson at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division