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

Mr. Brandon Peckman
Real Trading, LLC
2203 Club House Circle
Jamison, PA 18929

RE: The tariff classification of pipes from Japan

Dear Mr. Peckman:

In your letter dated April 1, 2019, you requested a tariff classification on pipes from Japan.

The product to be imported is identified as ASTM A335 (Grade P11) pipe with a size range from 141.3 mm outside diameter and 2.77 mm wall thickness through 406.4 mm outside diameter and 40.490 mm wall thickness. The pipes are said to be seamless ferritic alloy steel pipe for high-temperature service. They are hot-rolled and principally used for power, refinery, heater, oil and gas, and paper and pulp applications.

The applicable subheading for the tubes with an outside diameter from 141.3 mm and less than 190.5 mm will be 7304.59.2055, 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: other, of circular cross section, of other alloy steel: other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters: other: having an outside diameter exceeding 114.3 mm but less than 190.5 mm. The rate of duty will be free.

The applicable subheading for the tubes with an outside diameter from 190.5 mm and up to but not exceeding 285.8 mm will be 7304.59.2060, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of other alloy steel: other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters: other: having an outside diameter of 190.5 mm or more but not exceeding 285.8 mm. The rate of duty will be free. The applicable subheading for the tubes with an outside diameter more than 285.8 mm but not exceeding 406.4 mm will be 7304.59.2070, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of other alloy steel: other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters: other: having an outside diameter exceeding 285.8 mm but not exceeding 406.4 mm. 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 9903.85.01 for aluminum. Products classified under subheadings 7304.59.2055, 7304.59.2060, and 7304.59.2070, 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 numbers.

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