CLA-2-83:RR:NC:1:117

Ms. Cheryl M. Smith
Star USA, Inc.
International Trade Services
250 Davis Rd.
Ashland, OH 44805

RE: The tariff classification of flexible corrugated stainless steel tubing from Korea.

Dear Ms. Smith:

In your letter dated March 23, 2007, on behalf of your client Parker Hannifin, you requested a tariff classification ruling.

The product you plan to import is described as Parker Gas Piping (PGP) which is flexible corrugated type 304 stainless steel tubing having a wall thickness of less than .305mm. The tubing is covered by a sheet of polyethylene. PGP is used for the transmission of natural gas or propane in residential and or commercial applications.

The applicable subheading for the flexible corrugated stainless steel tubing will be 8307.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flexible tubing of base metal, with or without fittings, of iron or steel, other. The rate of duty will be 3.8 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division