CLA-2-73:OT:RR:NC:N1:117

Mr. William W. Strohmenger
HandyTube
124 Vepco Blvd.
Camden, DE 19934

RE: The tariff classification of stainless steel tubes from Sweden

Dear Mr. Strohmenger:

In your letter dated October 17, 2018, you requested a tariff classification ruling.

The products to be imported are identified as stainless steel tubes, part numbers TP347 and 904L. Part number TP347 is said to have an inside diameter of 38 mm and an outside diameter of 48 mm. Part number 904L is said to have an inside diameter of 48 mm and an outside diameter of 63 mm. Both part numbers are hot-rolled and pickled. The tubes are to be used in the oil, gas, pharmaceutical, food, and beverage industry.

You suggest classification of the tubes in subheading 7304.49.0060, 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: other: other: other. This office disagrees. We note the tubes have ASTM A213 certification, making them suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. Also, the nickel content of part number 904L is more specifically provided for elsewhere. The applicable subheading for part number TP347 will be 7304.49.0045, 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: other: other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. The rate of duty will be Free.

Based on the chemical composition provided for part 904L, there are two classifications because of the range of percentages by weight of nickel. The applicable subheading for part number 904L with 23 percent by weight of nickel will be 7304.49.0045, 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: other: other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. The rate of duty will be Free. The applicable subheading for part number 904L with 24 percent or more by weight of nickel will be 7304.49.0005, 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: other: of high-nickel alloy steel. The rate of duty will be Free.

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.

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 7304.49.0045 and 7304.49.0005, 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 Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.

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 Angelia Amerson at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division