CLA-2-73: RR:NC:1:117 H87909

Mr. Charles M. Watson
R.L. Swearer Company, Inc.
P.O. Box 471
Sewickley, PA 15143-0471

RE: The tariff classification of basalt lined steel pipe from England.

Dear Mr. Watson:

In your letter dated January 21, 2002, you requested a tariff classification ruling.

The product to be imported is a spiral welded carbon steel pipe with flanges on both ends. The steel pipe measures approximately 12 inches in diameter and 1/8 inch in wall thickness. The pipe is lined with ¾ inch thick cast basalt. The void between the steel pipe and basalt liner is filled with cement. This pipe will be used to transport abrasive slurries at coal fired power stations.

The applicable subheading for the basalt lined welded carbon steel pipe will be 7306.30.5090, Harmonized Tariff Schedule of the United States (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 iron or nonalloy steel, having a wall thickness of 1.65 mm or more, other, other, with an outside diameter exceeding 114.3 mm but not exceeding 406.4 mm, other. The rate of duty will be 0.4 percent ad valorem.

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 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division