CLA-2-73:OT:RR:NC:N1:117
Mr. David E. Hartnett
Nissin International Transport USA, Inc.
900 Thorndale Ave.
Elk Grove Village, IL 60007
RE: The tariff classification of steel pipe from South Korea
Dear Mr. Hartnett:
In your letter dated May 10, 2019, you requested a tariff classification ruling on behalf of your client, Sunfield, Inc.
The products under consideration are steel pipes used to make a trailing arm, an automotive suspension part, for a Honda CR-V and Honda Civic. You state that these cold-rolled, welded nonalloy steel pipes, which are phosphate coated and chamfered on both ends, have an outside diameter of 34 mm and a wall thickness of 3.2 mm. The pipe for the Honda Civic measures 180 mm in length while the pipe for the Honda CR-V measures 192 mm in length.
You suggested classification of the pipes for a trailing arm in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of motor vehicles. This office disagrees with your proposed classification.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.
Furthermore, Additional U.S. Rule of Interpretation 1(c) states, "a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory."
Based on the pictures of the pipe for a trailing arm, which you provided with your request, it appears that the item under consideration is a pipe that has not been made into a specific identifiable article. As a result, it is more specifically provided for as a pipe of heading 7306, HTSUS, rather than parts and accessories of motor vehicles of heading 8708, HTSUS.
The applicable subheading for the steel pipe will be 7306.30.5055, HTSUS, which provides for other tubes, pipes and hollow profiles, of iron or steel, other, welded, of circular cross section, of iron or nonalloy steel: having a wall thickness of 1.65 mm or more; other; other; with an outside diameter not exceeding 114.3 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 on the World Wide Web 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 subheading 7306.30.5055, 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