CLA-2-73:OT:RR:NC:N1:117
Ms. Lisa Claire Thomas
Tubular Metal Systems, LLC
401 E. 5th Street
Pinconning, MI 48650
RE: The tariff classification of charge air cooler (CAC) tubes from Canada
Dear Ms. Thomas:
In your letter dated October 22, 2018, you requested a tariff classification ruling.
The products under consideration are described as stainless steel pipes or tubes. Part number P4690CTB has an outside diameter of 2.5 inches, a wall thickness of 0.065 inches, and is 20.5 inches long. Part number P2350ETB has an outside diameter of 2.5 inches, a wall thickness of 0.059 inches, and is 36.5 inches long. Part number P11226BST has an outside diameter of 2 inches, a wall thickness of 0.065 inches, and is 19.5 inches long. Part number P11225ST has an outside diameter of 2 inches, a wall thickness of 0.083 inches, and is 6 inches long. Four representative samples of the tubes were included with your submission and will be retained by this office
You suggest classification of the tubes in subheading 8708.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories: mufflers and exhaust pipes; parts thereof: mufflers and exhaust pipes: for other vehicles. This office disagrees. For the tubes to be classified in heading 8708, they must be imported in a condition that would make them unsuitable for any use other than a part or accessory of a motor vehicle of heading 8701 to 8705.
The applicable subheading for CAC tubes with part numbers P4690CTB and P11226BST will be 7306.40.5040, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of 1.65 mm or more: other: other, cold-drawn or cold-rolled (cold-reduced): containing more than 0.5 percent but less than 24 percent by weight of nickel. The rate of duty will be Free.
The applicable subheading for the CAC tube with part number P2350ETB will be 7306.40.1015, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of less than 1.65 mm: containing more than 0.5 percent by weight of nickel: other. The rate of duty will be Free.
Historically there has been uniformity in the plumbing trade that cut-to-length steel pipe sections, whether threaded or not, up to 12 inches in length, are regarded as fittings and not tubes or pipes. However, part number P11225ST does not meet the definition of a pipe or tube fitting because it does not connect the bores of pipes or tubes, close off a pipe aperture, or connect pipe to an apparatus as specified in the Explanatory Notes. Therefore, the applicable subheading for part number P11225ST will be 7326.90.8688, HTSUS, which provides for other articles of steel: other: other: other: other: other. The rate of duty will be 2.9 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.
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 subheadings 7306.40.5040 and 7306.40.1015 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