CLA-2-73:OT:RR:NC:1:117

Mr. W.J. Gonzalez
Trans Union Customs Service
11941 S. Prarire Avenue
Hawthorne, CA 90250

RE: The tariff classification of pipe fittings from China

Dear Mr. Gonzalez:

In your letter dated January 28, 2013 you requested a tariff classification ruling on behalf of your client U.S. Groove and Fittings, LLC. You submitted samples, descriptive literature and pictorial representations.

The items to be imported are a cap and reducer of carbon steel which are two different types of pipe fittings. They are common component parts of mechanically joined piping systems. The cap and/or reducers can be used in combination with straight pipe or other fitting types such as elbows, tees, crosses, wyes, laterals and more. The fittings are in compliance with the ASTM A234/A234M standard for use in non-potable hydronic water systems ranging in size from 3” to 16”. These systems are used in a variety of industries with various applications involving the movement of fluids. Fittings and pipes in these types of systems are coupled using a coupling fitted with a gasket. These couplings are bolted around the carbon steel pipes to be joined and have at least a portion of the coupling position within the rolled groove of the carbon steel pipes.

The applicable subheading for the pipe fittings will be 7307.99.5045, 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, other, other, of iron or nonalloy steel, other. The general rate of duty will be 4.3 percent.

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