CLA-2-73:OT:RR:NC:1:117
Mr. Craig McIntosh
Manager, North American Trade Compliance
Ferguson/Wolseley
880 Laurentain Drive
Burlington, Ontario L7N 3V6
RE: The tariff classification of a transition adaptor fitting from Taiwan
Dear Mr. McIntosh:
In your letter dated April 10, 2012 you requested a tariff classification ruling. A sample was submitted along with a detailed explanation.
The merchandise in question is a CPVC transition adaptor fitting from Taiwan. This transition fitting is referred to as Part Number PFXCPFAD. This three piece fitting consists of a stainless steel female adaptor, an EDPM o-ring and a CPVC (chlorinated polyvinyl chloride) component. As per the conversation with this office you stated that the connection at the plastic part of this adapter will be of glue. The pipe, tube or hose will be glued to the inside of the plastic part of the adapter.
The function of CPVC transition fitting is to prevent leaks caused by different expansion rates of material. The essential character is the stainless steel female metal part adaptor which comprises 65% of the value.
The applicable subheading for the female iron pipe stainless steel adaptor fitting will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, Other, of stainless steel, Other, Other. The rate of duty will be 5 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.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division