CLA-2-73:OT:RR:NC:N5:116
Adil Musavi
Akinsun Heat Co., Inc.
1535 Burgundy Parkway
Streamwood, Illinois 60107
RE: The tariff classification of stainless steel tubes from China
Dear Mr. Musavi:
In your letter dated July 11, 2025, you requested a tariff classification ruling.
The products to be imported are Type 304 stainless steel tubes used in industrial electric heating assemblies.
According to your submission, these welded, cold-drawn, polished tubes will be imported with outside
dimeters ranging from 7.3 mm – 21.8 mm, inside diameters ranging from 6.4 mm – 20.2 mm, and wall
thicknesses ranging from 0.45 mm – 0.80 mm. The tubes have a nickel content of 8.03 percent.
You suggested classification of the tubes under subheading 7306.40.1090, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for other tubes, pipes and hollow profiles (for example, open seamed
or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless
steel: having a wall thickness of less than 1.65 mm: other. We disagree. Based on the chemistry provided,
this office finds that the tubes are more specifically provided for elsewhere in subheading 7306.40, HTSUS.
The applicable subheading for the stainless steel tubes will be 7306.40.1015, HTSUS, which provides for
other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of
iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of less than
1.65 mm: containing more than 0.5 percent by weight of nickel: other. The rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 7306.40.1015, HTSUS, listed above.
On March 12, 2025, Presidential proclamations 10895 and 10896 imposed additional tariffs on products of
steel and aluminum. Additional duties for steel and aluminum products of 50 percent are reflected in Chapter
99, heading 9903.81.87 for steel and heading 9903.85.02 for aluminum. Products classified under subheading
7306.40.1015, HTSUS, may be subject to additional duties. At the time of entry, you must report the Chapter
99 heading applicable to your product classification, i.e. 9903.81.87, in addition to the Chapter 72, 73 or 76
subheadings listed above.
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 China, 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 7306.40.1015, HTSUS, listed above.
Pursuant to U.S. Note 31 (b) to Subchapter III, Chapter 99, HTSUS, effective September 27, 2024, products
of China classified under subheading 7306.40.1015, unless specifically excluded, are subject to an additional
25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading,
i.e., 9903.91.01, in addition to subheading 7306.40.1015, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
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.
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.
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 Angelia Amerson at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division