CLA-2-73:OT:RR:NC:N1:116
Mr. Brandon Peckman
Real Trading, LLC
2203 Club House Circle
Jamison, Pennsylvania 18929
RE: The tariff classification of seamless stainless steel pipe from China
Dear Mr. Peckman:
In your letter dated December 1, 2022, you requested a tariff classification ruling.
The product to be imported is seamless stainless steel pipe/tube. Made to ASTM A213 Grade 347H, this cold-finished pipe measures 6.625” (168.275 mm) in outside diameter with a minimum wall thickness of 0.50” (12.7 mm). You state that the subject pipe will be used in a refinery; however, you are not certain of the actual end use of the pipe in the refinery. ASTM A213 is the Standard Specification for Seamless Ferritic and Austenitic Alloy-Steel Boiler, Superheater, and Heat-Exchanger Tubes. Although the specific end use of the pipe/tube is unknown, nevertheless, pipe/tube made to ASTM A213 is suitable for use in boilers, superheaters, refinery furnaces, heat exchangers, etc.
The applicable subheading for the stainless steel pipe/tube will be 7304.41.6015, 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: other, of circular cross section, of stainless steel: cold-drawn or cold-rolled (cold-reduced): other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. The rate of duty is free.
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 7304.41.6015, 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7304.41.6015, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7304.41.6015, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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