CLA-2-87:RR:NC:MM:101 H88545
Mr. Paul Handy
Alexander International
485 Lake Mirror Road, Suite J
College Park, Georgia 30349
RE: The tariff classification of Wire Mesh Tubing and Flexible Tubing from Germany or
South Africa
Dear Mr. Handy:
In your letter dated February 8, 2002 you requested a tariff classification ruling on behalf of your client American Boa, Inc.
You submitted samples of Wire Mesh Tubing and Flexible tubing that you state are used to construct part of an automotive combustion engine exhaust system.
You state that both items will be cut to length on importation and are made of iron or steel.
In your request for a binding ruling you proposed that the Wire Mesh Tubing be classified HTS 7314.19.0000, which provides for Cloth (including endless bands) grill, netting and fencing of iron or steel wire, expanded metal of iron or steel; expanded metal of iron or steel: Woven cloth: Other.
You also proposed that the Flexible Tubing be classified HTS 7304.59.8030, which provides for Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: Other, of circular cross section, of other alloy steel: Other: Other: Other: Other…Having an outside diameter exceeding 114.3 mm but less than 190.5 mm: Having a wall thickness less than 12.7 mm.
We disagree with your proposed classification for these two items.
The applicable subheading for the Wire Mesh Tubing and Flexible Tubing will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division