CLA-2-73:OT:RR:NC:N1:113
Mr. David M. Talley DHI, LLC 214 S. Austin Street Brenham, TX 77833
RE: The tariff classification of saddle castings from China
Dear Mr. Talley:
In your letter dated February 21, 2019, you requested a tariff classification ruling. A specification sheet of the processed saddle casting and descriptive literature of the finished service saddle were submitted for our review.
The item under consideration is identified as a saddle casting made of ductile iron. You stated in your letter that “The saddle casting, as imported, is an unfinished component of a service saddle. After importation, the saddle casting is machined and coated. Thereafter, the finished saddle casting is assembled with one or two stainless steel straps, nuts and washers, studs, and gaskets into a service saddle, which is used to tap pipes to provide service connections…The item that is imported and subject to this ruling request is only the saddle casting, which is neither machined nor coated at time of importation.”
The applicable subheading for the saddle castings will be 7325.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, other, other, of cast iron. The rate of duty will be free.
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 https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 7325.99.1000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7325.99.1000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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,
Steven A. Mack
Director
National Commodity Specialist Division