CLA-2-73:OT:RR:NC:N1:164
Ted Antoine
BS&B Premco, LLC
7418 East 46th Place
Tulsa, OK 74145
RE: The tariff classification of safety heads from Mexico and rupture disks from Ireland
Dear Mr. Antoine:
In your letter dated May 1, 2025, you requested a tariff classification ruling on safety heads from Mexico and
rupture disks from Ireland. Technical information was submitted with your request.
The first items under consideration are described as stainless steel safety heads (model SRB-7RS) which
serve as the primary structures to hold, support, and ensure the alignment and sealing of rupture disks within
a pressurized system. The subject safety heads are located between two companion flanges in a pressure
system. In addition to structural support, model SRB-7RS safety heads provide an access point for the
installation, maintenance, and removal of rupture disks.
The second items under consideration are described as stainless steel rupture disks (model S-90) which
function to protect a pressure system from mechanical damage by bursting when a predetermined pressure
level is exceeded. The subject rupture disks are reverse buckling disks with precision cross-scored lines in the
surface to form an “X” shape. During instances of overpressure or underpressure, the cross-scored lines
create points of weakness in the stainless steel which burst at a predefined pressure differential to relieve
pressure conditions in the system. Model S-90 rupture disks are single pieces of stainless steel designed for a
single use. The subject rupture disks are available in sizes ranging 1 to 40 inches.
The applicable subheading for the stainless steel safety heads will be 7326.90.8688, HTSUS, which provides
for Other articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be 2.9
percent ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheading 7326.90.8688,
HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS
(U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of
Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem
duties provided for in heading 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 7326.90.8688.
In your letter, you suggest classification of the rupture disks in 8481.40.0000, Harmonized Tariff Schedule of
the United States (HTSUS), Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or
the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Safety or
relief valves. You explain that the rupture disk employs pressure relief technology and functions as a safety
valve. However, CBP has viewed the rupture disks as non-mechanical items featuring no moving parts. As
such, the rupture disks are excluded from Chapter 84 and more specifically heading 8481. See Headquarters
Ruling Letter 086539, dated June 22, 1990, and New York Rulings H84116, dated August 9, 2001, and
J81742, dated April 4, 2003.
The applicable subheading for the stainless steel rupture disks will be 7326.90.8688, HTSUS, which provides
for Other articles of iron or steel: Other: Other: Other: Other: Other. The general rate of duty will be 2.9
percent ad valorem.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your products fall within excepted
subheadings. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.27 (stainless steel safety heads from Mexico) or 9903.01.33 (stainless steel rupture
disks from Ireland), in addition to subheading 7326.90.8688, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division