CLA-2-73:OT:RR:NC:N5:116
Mr. Jeongium Kim
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro,
Gangseo-gu, South Korea 07806
RE: The tariff classification of a Superlok Union from South Korea
Dear Mr. Kim:
In your letter dated June 19, 2025, you requested a tariff classification ruling on behalf of your client, BMT
CO., LTD.
The item under consideration is described as the Superlok Union, model SU-6. It is manufactured from
stainless steel and is comprised of four parts: the body, a front ferrule, a back ferrule, and a nut. The ferrules
and the nut are found on each side of the body. A metal pipe or tube is connected to each side of the Superlok
Union. It allows for installation, removal, and maintenance without cutting or disturbing the pipe system.
The applicable subheading for the Superlok Union, model number SU-6, 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.
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 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 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 7307.29.0090, 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.
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,
including South Korea, will be subject to an additional 10 percent ad valorem rate of duty. Your product falls
within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to
your product classification, i.e., 9903.01.33, in addition to subheading 7307.29.0090, 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/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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
(CFR), 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 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Angelia Amerson at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division