CLA-2-73:OT:RR:NC:N1:117
Ms. Regina McGaugh
Oceaneering International, Inc.
11911 FM 529
Houston, TX 77041
RE: The tariff classification of seamless stainless steel coiled tubing from the Czech Republic
Dear Ms. McGaugh:
In your letter dated October 12, 2018, you requested a tariff classification ruling.
The product under consideration is stainless steel coiled tubing used to distribute hydraulic fluids and chemicals in subsea umbilicals. Photos indicate the tubing has a circular cross section. The tubing is cold-rolled, has an outside diameter of 17.06 mm, and has a wall thickness of 2.18 mm.
You suggest classification of the tubing in subheading 7304.24.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: casing, tubing and drill pipe, of a kind used in drilling for oil or gas: other, of stainless steel: tubing having an outside diameter not exceeding 114.3 mm: having a wall thickness not exceeding 9.5 mm. This office disagrees. For piping or tubing to be of a kind used in drilling for oil or gas, it must be meet specifications set forth by the American Petroleum Institute (API) standards in either API 5L, API 5CT, or API 5D. Your manufacturer supplied a statement that standards API 5L, API 5CT, and API 5D are not applicable to this specific tubing, so it would not be tubing of a kind used in drilling for oil or gas.
The applicable subheading for the tubing will be 7304.41.3045, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of stainless steel: cold-drawn or cold-rolled (cold-reduced): of an external diameter of less than 19 mm: other: other. The rate of duty will be Free.
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.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.03 for aluminum. Products classified under subheading 7304.41.3045, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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