CLA-2:CO:R:C:M 951940 JAS
Mr. R.K. Louden
Pittsburg Nipple Works Inc.
1435 Spring Garden Avenue
Pittsburg, PA 15212
RE: Steel Pipe Nipples, Welded and Seamless; Threaded Pipe
Sections; Tubes or Pipes; Tube or Pipe Fittings
Dear Mr. Louden:
In your letter of April 1, 1992, you inquire as to the tariff classification of pipe nipples from the Peoples Republic of China. Our ruling follows.
FACTS:
The articles in issue are carbon steel pipe sections called nipples. They are welded or seamless and threaded on both ends. These nipples are used to connect longer lengths of pipe, elbows or tees which serve as conveyances for fluids or gases or to serve as electrical conduits. They are also used in hydraulics applications and serve to outfit boilers and other machinery.
Pipe nipples are available in nominal sizes ranging from 1/8 inch to 6 inches in diameter and from 12 to 120 inches in length. You have specified five (5) individual articles, all measuring 3/4 inch in diameter and in lengths of 12, 24, 36, 72 and 120 inches. You are particularly interested in the tariff distinction between pipes and pipe fittings.
ISSUE:
Whether the pipe nipples are tubes and pipes for tariff purposes or tube or pipe fittings.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the - 2 -
General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. The ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. Relevant ENs indicate that for tariff purposes the expression "tubes and pipes" includes, among other things, concentric hollow products of uniform cross-section with only one enclosed void along their whole length, having inner and outer surfaces of the same form. The term includes articles of circular or oval cross section and those that have been threaded and coupled. These articles are not delineated as to length. The pipe nipples under consideration qualify as tubes and pipes for tariff purposes.
The ENs do not ascribe any definition to the term tube or pipe "fitting." However, tariff terms are normally construed in accordance with their common and commercial meanings which are presumed to be the same. Information made available to us indicates there is uniformity in the plumbing trade that cut-to-length steel pipe sections, whether threaded or not, up to 12 inches in length, are regarded as fittings and not tubes or pipes. However, there is no consensus in the industry on the status of pipe sections longer than 12 inches. It is worthy of note that literature you submitted in support of this ruling request designates pipe sections up to and including 12 inches in length as "pipe nipples" while the 18 to 72 inch lengths are designated "ready-cut pipe."
Based on the available evidence, we will continue to regard steel pipe nipples, whether seamless or welded and whether or not threaded on either end, as tube or pipe fittings if they measure 12 inches or less in length.
HOLDING:
Under the authority of GRI 1, the carbon steel pipe nipples measuring 12 inches in length are provided for in heading 7307, a provision for tube or pipe fittings. They are classifiable in subheading 7307.99.50, HTSUS, as other tube or pipe fittings of iron or steel. The rate of duty on merchandise from the Peoples Republic of China is 6.2 percent ad valorem. - 3 -
The carbon steel pipe nipples in 24, 36, 72 and 120 inch lengths are provided for as other tubes and pipes, in headings 7304, 7305, and 7306, as appropriate. Copies of these provisions are enclosed. Applicable rates of duty appear in the column marked General.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure