CLA-2-73:OT:RR:NC:N1:116
Mr. Andrew D. Stevenson
Callan Marine, LTD.
P.O. Box 17017
Galveston, Texas 77552
RE: The tariff classification of slurry pipes from the United Arab Emirates
Dear Mr. Stevenson:
In your letter dated March 24, 2020, you requested a tariff classification ruling.
The products to be imported are identified as slurry pipes. These longitudinally submerged arc welded steel pipes will transfer slurry from an offshore dredge site to the shoreline or to a reclamation area or beach. You state that the subject pipes are not of a kind used for oil or gas pipelines and will be imported in two different sizes and with or without flanges.
The first pipe has an inside diameter of 800 mm, a wall thickness of 16 mm and measures 12 feet in length with a flange welded on each end. The second pipe has an inside diameter of 800 mm, a wall thickness of 19 mm and measures 18 meters in length with beveled ends. Based on the chemistry provided, the pipes contain less than or equal to 1.70 percent manganese. Steel containing 1.65 percent or more of manganese meets the definition of an other alloy steel as stated in Chapter 72, Note 1(f), Harmonized Tariff Schedule of the United States (HTSUS) while steel products containing less than 1.65 percent manganese are considered carbon or nonalloy steel for tariff purposes.
The applicable subheading for the slurry pipes with either flanges or beveled ends containing less than 1.65 percent manganese will be 7305.31.4000, HTSUS, which provides for other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel: other, welded, longitudinally welded: other: of iron or nonalloy steel. The rate of duty will be free.
The applicable subheading for the slurry pipes with either flanges or beveled ends containing 1.65 percent or more of manganese will be 7305.31.6090, HTSUS, which provides for other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel: other, welded, longitudinally welded: other: of alloy steel, 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 subheadings 7305.31.4000 and 7305.31.6090, 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