CLA-2-73: OT: RR: NC: 1: 117
Matt Lanese
Wolf Creek Company
6051 Wolf Creek Pike
Trotwood, OH 45426
RE: The tariff classification of pipe fitting parts from Austria and Italy
Dear Mr. Lanese:
In your letter received in this office March 23, 2010 you requested a tariff classification ruling.
The items you plan to import are pictured in your letter of inquiry and described as parts of pipe or hose fittings to be used primarily for bypass pumping. It is stated that they can also be used for irrigation or any other fluid transfer.
Additional facts regarding the composition and use of the imported items were received during a phone conference with you to clarify product information.
The first item is a socket of ungalvanized steel that will be welded to other parts and galvanized after importation to form a product called a galvanized socket x FIPT.
The second and third items are called a ball and a lever. They are ungalvanized steel as imported. The ball is a hollow piece used in making the connection in the finished product. The lever is also of ungalvanized steel as imported and resembles a clamping device with movable arms. The ball and lever are galvanized, assembled and welded after importation into a product called a galvanized ball x FIPT. The final product made after importation from these parts is named in descriptive literature as an industrial coupling system.
The fittings made from the imported parts are described as being welded to pipes. The pipes would not have any type of internal valve or any other mechanism. The fittings would be used to connect multiple pieces of pipe together.
The final two items are described as special fittings used for hoses. They are pictured in your submission and have the appearance of short pieces of tubular material, with external ribs. One appears to have a flared lip at the top of the fitting while the other appears to have a socket form at the top of the fitting. In the phone conversation with this office these fittings were described as being used only with hose of multiple component materials such as fire hose.
You suggested classification in 7307.92.3010, Harmonized Tariff Schedule of the United States (HTSUS), as tube or pipe fittings (for example, couplings, elbows, sleeves) of iron or steel; threaded elbows, bends, and sleeves: sleeves (couplings) of iron or nonalloy steel. This office does not agree. The provision for tube or pipe fittings does not include parts of fittings. The first three items in your inquiry are parts of fittings and for that reason are not classifiable in heading 7307. The last two items, the special fittings for hose are not classifiable in heading 7307 because that provision is for tube or pipe fittings. Fittings for hose are not classifiable as tube or pipe fittings.
You also suggested classification in 7306.30.1000 Harmonized Tariff Schedule of the United States (HTSUS), and 8424.90.9080 Harmonized Tariff Schedule of the United States (HTSUS).
Heading 7306.30.1000 HTSUS 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 less than 1.65mm. Parts of fittings are not classifiable in heading 7306 because they are not tubes, pipes or hollow profiles.
In addition, 8424.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: parts: other, other is not the correct classification because the subject parts are not parts of appliances described in that provision.
The applicable subheading for the three fitting parts of socket, ball and lever and for the two special fittings for hose will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Mary Ellen Laker at (646) 733-3020 for classification in 7306.30.1000 and 7307.92.3010, National Import Specialist Ann Taub at (646) 733-3018 for classification in 7326.90.8588, and National Import Specialist Mark Palasek at (646) 733-3013 for classification in 8424.90.9080.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division