CLA-2-73:OT:RR:NC:N1:113
Ms. Danielle Sebring
Global Compliance and Logistics Manager
Oatey Company
4675 West 160th Street
Cleveland, OH 44135
RE: The tariff classification of bypass plugs from China
Dear Ms. Sebring:
In your letter dated November 20, 2014, you requested a tariff classification ruling on bypass plugs. In response to our request for additional information, our office received answers to our questions in your letter dated December 18, 2014. A sample of a bypass plug part number 268028, was submitted for our review.
The items under consideration are identified as Iron Grip Bypass Plugs, Oatey part numbers 268028, 268038, 268048, 268068, 268088, 268106 and 268128. The plugs come in a variety of sizes from 2 inches to 12 inches. The subject bypass plugs are used as test plugs for sewer pipes or to block sewer flow temporarily. They are designed to be used with sewage and water pipes. Each Iron Grip Bypass Plug is composed of an iron end cap, a threaded steel bypass nipple, an iron wing nut, an iron top plate, a rubber seal and an iron bottom plate. You stated in your letter that the bypass plug is designed to seal a pipe by screwing the wing nut which compresses the rubber between the two plates and forces the rubber to expand creating the seal. The harder the wing nut is turned the more the rubber flattens which causes it to distend out. You indicated that inserting the plug into the end of a pipe stops the flow of water or sewage and allows an area on the other side to be repaired. Normal use for the bypass plug is temporary until the repair is completed. The bypass plug nipple can be used to release quantities of water or air if needed.
The Iron Grip Bypass Plugs under consideration are made of both metal (iron and steel) and rubber. Based on the information provided the rubber in the plugs is expanded to provide a seal, but the iron and steel predominate by both weight and value. More importantly, the iron and steel take an active role in the sealing function, i.e., the steel wing nut compresses the rubber between the iron plates and forces the rubber to expand or contract appropriately to form the seal.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Iron Grip Bypass Plug in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the iron or steel components nor the rubber component imparts the essential character, since both perform significant roles in the function of the bypass plug. Thus, the subject plugs will be classified in accordance with GRI 3(c) in chapter 73 which provides for articles of iron or steel.
You proposed classification for the Iron Grip Bypass Plugs under heading 7307, HTSUS, which provides for tube or pipe fittings (for example. couplings, elbows, sleeves) of iron or steel. However, the bypass plugs under consideration do not meet the definition of a pipe or tube fitting because they do not connect the bores of pipes or tubes, close off a pipe aperture, or connect pipe to an apparatus as specified in the Explanatory Notes. Therefore, the Iron Grip Bypass Plugs are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Iron Grip Bypass Plugs, Oatey part numbers 268028, 268038, 268048, 268068, 268088, 268106 and 268128, will be 7326.90.8588, 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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division