HQ 089802
SEPTEMBER 27 1991
CLA-2:CO:R:C:M 089802 JAS
Paul S. Anderson, Esq.
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street, Suite 2625
Chicago, Illinois 60606
RE: Chimney Pipe Sections of Stainless Steel; Double
Walled and Insulated; Ruling 087434, Dated October 18, 1990
Dear Mr. Anderson:
In your letter of May 8, 1991, on behalf of GSW Heating
Products Company, Ontario, you inquire as to the tariff
classification of certain double walled and insulated chimney
pipe sections from Canada. Our decision follows.
FACTS:
The chimney pipe section model # JSC6SA1 is representative
of the sections in issue here. A submitted sample, 12 inches
long, is of double walled 100% stainless steel construction and
consists of two concentric hollow profiles. The outer wall
measures 8 inches in diameter and inner wall 5 1/2 inches in
diameter.
The walls are made separately from stainless steel sheets
cut to appropriate length and bent to the desired circumference.
The sheets are then spot welded in two places to temporarily
preserve their circular shape, after which they are put through a
machine which imparts a permanent rolled seam. This process
passes over the spot welds and involves rolling one side of the
sheet over the other and crimping them together under pressure.
The outer wall is further sealed with a silicon sealer. The
walls are then capped on one end with a twist lock connector, the
internal space between the walls filled with a mixture of
rockwool and silica, and the other end similarly capped. The
insulation for these pipe sections enables them to function at
temperatures up to 2100 degrees F.
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You indicate that shipments of this merchandise have been entered
at Buffalo and estimated duties deposited under subheading
7306.40.1000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), other tubes, pipes and hollow profiles,
welded, of stainless steel.
ISSUE:
Whether the double walled pipe sections are welded tubes,
pipes and hollow profiles, other tubes, pipes and hollow
profiles, or other articles of iron or steel.
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 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.
While not legally binding on the contracting parties, and
therefore not dispositive, 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. See T.D. 89-80.
Relevant ENs at p. 1011 indicate in part that 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. We
regard the double walled chimney pipe sections as hollow profiles
for tariff purposes. Moreover, there is no argument made, nor
evidence of record that the insulation makes these pipe sections
something other than hollow profiles. They are simply insulated
hollow profiles and are not "articles" of iron or steel.
As to whether the pipe sections are welded hollow profiles
of stainless steel in subheading 7306.40, or other hollow
profiles of alloy steel, in subheading 7306.90, ENs describing
the welded tubes and pipes of heading 7305 apply by appropriate
substitution of terms to the articles of heading 7306. The notes
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at p. 1017 indicate that in the case of welded articles, the
abutting edges are welded without filler metal by flash-welding,
by electric resistance or induction welding, or by submerged arc
welding with filler metal and gas protection to prevent
oxidation. We conclude that spot welding, being temporary in
this case to preserve the circular shape of the product prior to
roll seaming, is insufficient to qualify a hollow profile as
welded for purposes of subheading 7306.40. The articles in issue
have rolled seams, not welded seams.
You state that the instant merchandise is distinguishable
from the double walled pipes for gas vent systems the subject of
ruling 087434, dated October 18, 1990, primarily because your
chimney pipe sections are insulated. The concentric aluminum
pipes in ruling 087434 were not insulated, but were spot welded
then rolled seamed. Ruling 087434 held that these pipe sections
were classifiable as other welded tubes, pipes and hollow
profiles, according to wall thickness. This ruling will be
modified to reflect that the pipes are not considered welded for
tariff purposes, but are of rolled seam construction.
HOLDING:
Under GRI 1, the doubled walled chimney pipe sections
represented by model JSC6SA1 are provided for in heading 7306,
other tubes, pipes and hollow profiles, of iron or steel. They
are classifiable in subheading 7306.90.5000, HTSUSA, other tubes,
pipes and hollow profiles of alloy steel. The rate of duty is
4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division