CLA-2-73:RR:NC:1:117 B84807
Mr. Leigh A. Schmid
International Trade & Customs Services
KPMG
Box 10426
777 Dunsmuir Street
Vancouver BC V7Y 1K3 Canada
RE: The tariff classification of steel pipe spools from Canada.
Dear Mr. Schmid:
In your letter dated April 14, 1997 on behalf of PCL Industrial Constructors Inc. (PCL), you requested a tariff classification ruling.
The products to be imported are described as pipe spools to be used as parts of a particular process water cooling system (PCW). The pipe spools/pipes range in size from 1 inch to 60 inches in diameter and are made of Types 304 and 316 stainless steel. These pipe spools/pipes may be imported with fittings attached, with valves attached or with a combination of valves and fittings attached. The pipe spools are made to various ASTM Specifications which include A 182, A 102, A 312, A 403 and
A 105. ASTM Spec A 182 is the Standard Specification for Forged or Rolled Alloy-Steel Pipe Flanges, Forged Fittings, and Valves and Parts for High-Temperature Service. ASTM Spec A 105 is the Standard Specification for Forgings, Carbon Steel, for Piping Components. ASTM Spec A 312 is the Standard Specification for Seamless and Welded Austenitic Stainless Steel Pipes. ASTM Spec A 403 is the Standard Specification for Wrought Austenitic Stainless Steel Pipe Fittings. We have no information on ASTM Spec A 102.
The PCW system is comprised of many different components which include, in addition to the pipe spools, filters, heat exchangers, distribution pumps and surge tank. You state that once the pipe spools are assembled with the other components of the system, their function is to allow for the flow and control of water throughout the PCW system. Without these specialized parts in place, the PCW system cannot function. You express the opinion that these pipe spools are specific identifiable articles classifiable under HTS subheading 8419.90 as parts of the PCW system.
The pipe spools/pipes are made to standard industry specifications for steel pipes and fittings. Any pipes imported without any attachments or any pipes imported with a fitting or coupling attached will be classified under the appropriate subheadings for tubes, pipes and hollow profiles of iron or steel in Chapter 73 as follows:
The applicable subheading for the seamless stainless steel pipes will be 7304.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, seamless, of iron or steel, other, of circular cross section, of stainless steel, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the welded stainless steel pipes measuring over 406.4 mm in outside diameter will be 7305.31.60, HTS, 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, The general rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the welded stainless steel pipes measuring 406.4 mm or less in outside diameter will be 7306.40.50, HTS, 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. The general rate of duty will be 3.5 percent ad valorem.
With regard to the pipe spools fitted with valves or with a combination of valves and fittings not classified as pipes, there is no information to indicate that these articles are suitable solely or principally with a particular kind of machine or with a number of machines of the same heading or, indeed, with a machine at all. They appear to be merely articles which may be put to a variety of uses and applications. Proof would need to be submitted that they are clearly parts of machinery and are suitable for use solely or principally with a particular machine or with machines of the same heading. Without this proof they would most likely be classified according to their constituent materials.
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 Paula Ilardi at (212) 466-5476 (steel pipes) or National Import Specialist Patrick Wholey at (212) 466-5668 (machinery).
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division