HQ 087434
OCT 18 1990
CLA-2:CO:R:C:G 087434 JAS
Alex Romero, Jr.
A. F. Romero & Co., Inc.
477 Railroad Blvd., P.O. Box 989
Calexico, California 92231-0989
RE: Double Walled Pipes
Dear Mr. Romero:
In your letter of June 19, 1990, on behalf of American
Metal Products, Los Angeles, you inquire as to the tariff
status of double walled pipes used in gas vent systems. They
will be assembled in Mexico from pipe sections of U.S. origin.
Our ruling follows.
FACTS:
The pipes in issue are round and will be either 3, 4, 5,
or 6 inches in diameter (76.2, 101.6, 127.0, and 152.4 mm.) and
from 6, 12, and 24 inches and 3, 4, and 5 feet in length. They
will consist of an inner pipe of aluminum within an outer pipe
of galvanized steel. The aluminum pipes will have a wall
thickness of .012 inch. The pipes are connected by snap-lock
coupling ends. This means that each pipe section will have
raised humps on one end and slits on the other end. The humps
of one pipe will be press fit into the slits of the other and a
spot weld applied. Both pipes have rolled seams (known in the
trade as open seams) where the edges overlap and are rolled
together under pressure.
Flue gases flow in the inner pipe while the outer pipe is
corrosion-resistant and gives strength, safety and durability.
The air space between the two pipes provides insulation against
heat loss and keeps the warmer flue gases on the rise, thus
minimizing pollution and condensation damage.
ISSUE:
Whether double walled pipes are regarded for tariff
purposes as tubes, pipes and hollow profiles.
- 2 -
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) in accordance
with the 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 such headings
or notes do not require otherwise, according to GRIs 2 through
6.
In addition, the Explanatory Notes (ENs) constitute the
Customs Cooperation Council's official interpretation of the
Harmonized System. While not binding and therefore not
dispositive, they provide a commentary on the scope of each
heading of the HS and are thus useful in ascertaining the
classification of merchandise under the System. See T.D. 89-
80. Customs believes the notes should always be consulted.
Relevant ENs indicate in part that the tubes and pipes of
Chapter 73 are concentric hollow products, of uniform cross-
section, with only one enclosed void along their whole length.
Hollow profiles, on the other hand, are hollow products not
conforming to the above definition and mainly those not having
their inner and outer surfaces of the same form. The double
walled pipes are regarded as hollow profiles for tariff
purposes. Because steel is the base metal that predominates by
weight, they are considered articles of steel for tariff
purposes. See Section XV, Note 5, HTSUSA. Likewise, because
it is the component which conveys the chimney flue gases, the
inner aluminum pipe is relevant where issues of wall thickness
are concerned.
HOLDING:
Pursuant to GRI 1, the round double walled pipes are
provided for in heading 7306, other tubes, pipes and hollow
profiles (for example, open seamed or welded, riveted or
similarly closed), of iron or steel. If having a wall
thickness of less than 1.65 mm. the pipes are classifiable in
7306.30.1000, HTSUSA, dutiable at the rate of 8 percent ad
valorem. If having a wall thickness of 1.65 mm. or more the
pipes are classifiable in subheading 7306.30.50, HTSUSA,
dutiable at the rate of 1.9 percent ad valorem.
This ruling applies only to double walled pipes with a
circular cross section. Such pipes having oval cross sections
are classifiable is appropriate subheadings of heading 7306
calling for noncircular cross sections.
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We are satisfied that assembling of the double walled
pipes in Mexico from pipe sections of U.S. origin, as
described, does not result in a new and different article of
commerce, one having a new name, character or use.
Consequently, for purposes of the United States-Mexico steel
arrangement, the double walled pipes will not be considered
products of Mexico upon their return to the Customs territory.
The questions raised concerning country of origin marking
and applicability of heading 9802.00.80, HTSUS, will be
answered separately.
Sincerely,
John Durant, Director
Commercial Rulings Division