Mr. Anthony Cuschieri
International Packaging Films, Inc.
54 Tappan Road
Norwood, New Jersey 07648
RE: The tariff classification of brass pipe from India, Taiwan, Peoples Republic of China and the Ukraine.
Dear Mr. Cuschieri:
In your letter dated August 23, 1999, you requested a tariff classification ruling, on behalf of NY Hardware & Brass Co., NY, NY.
You stated that the subject item are brass pipe that is seamless as well as ERW (electric resistance welded.) The sizes will be 2" and 1.5" O.D. The wall thickness for each size will be 0.40". The pipe will only be used in a decorative fashion. It may be used as a guard rail, but will not cover gas or water. The pipe will not be threaded or coupled.
The applicable subheading for the seamless pipe will be 7411.21.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for copper tubes and pipes: of copper alloys: of copper-zinc base alloys (brass): seamless. The duty rate will be 1.4% ad valorem.
The applicable subheading for the ERW pipe will be 7411.21.5000, HTS, which provides for copper tubes and pipes: of copper alloys: of copper-zinc base alloys (brass): other. The duty rate will be 3% ad valorem.
Articles classifiable under subheadings 7411.21.1000 and 7411.21.5000, HTS, which are products of India and the Ukraine, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Kathy Campanelli at 212-637-7025.
Robert B. Swierupski