CLA-2 OT:RR:EMAIN:TCM H290374 ALS
Mr. Oscar Gonzalez GRNR Attorneys LLC Park Place Center, 2911 Turtle Creek Blvd, Suite 300 Dallas, Texas 75219
RE: Request to reconsider CBP ruling HQ H277699 (March 6, 2017); Classification of a Butt Welding Pivot Elbow
Dear Mr. Gonzalez:
This is in response to your request, on behalf of GT Midwest, for reconsideration of CBP ruling Headquarters (HQ) H277699, which concerns the tariff classification of a Butt Welding Pivot Elbow (also referred to herein as “BWPE”) under the Harmonized Tariff Schedule of the United States (HTSUS). The facts of HQ H277699 were, in relevant part, as follows:
The pivot elbow is part of a hydrostatic pivot irrigation system used in agricultural applications. The interior diameter measures approximately 8 inches and weighs approximately 25 pounds. See Fig. A. The pivot elbow attaches from a main water tower perpendicularly to an elevated irrigation arm, which are elevated by wheeled towers which permit the apparatus to be moved. The elevated pipeline arm pivots around the main water tower as water is pumped through the main water tower into the elevated irrigation arm which sprays water over fields. See Fig. B.
Fig. A
Fig B
You state that the pivot elbow connects to the main water tower through a gage steel vertical inlet pipe. The inlet pipe has two bearing rings to allow it to rotate with the pivot elbow. The pivot elbow connects to the elevated pipeline / irrigation arm through a rubber flex hose by one of seven types of fittings. You further state that the pivot elbow has been specially manufactured solely for use with hydrostatic pivot irrigation systems.
We have reviewed HQ H277699 and for the reasons set forth below, we conclude that the BWPE is properly classified under subheading 7307.93.30, HTSUS, which provides for “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Butt welding fittings: With an inside diameter of less than 360 mm: Of iron or nonalloy steel”, and hereby affirm HQ H277699.
You contend that the BWPE is classifiable under subheading 8424.90.90, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for
projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other…” per Note 2(b) to Section XVI. You further argue that by virtue of the fact that the BWPE is “specially prepared and manufactured solely to be used as a part in its imported condition for use with hydrostatic pivot irrigation systems”, it cannot be a part of general use and classified under heading 7307.
Bearing in mind that Note 1(g) to Section XVI excludes “parts of general use” from classification under Section XVI, the threshold classification question at issue is whether the BWPE is an “article of heading 7307”, in which case it falls under the definition of “parts of general use” set forth in Note 2(a) to Section XV. In this respect, and consistent with previous rulings classifying articles that were intended for use with certain machinery or even made to fit unique specifications, such as HQ H023503 (September 16, 2009), the specialization of the BWPE does not preclude its classification as a “part of general use” as defined in Note 2 to Section XV, HTSUS. The facts presented indicate that the BWPE connects the bores of two tubes together or connects a tube to some other apparatus. This is precisely the function of “elbows”, which are included among the tube or pipe fittings of heading 7307, HTSUS. We also note that the record does not support any conclusion that the subject BWPE is advanced or modified in any way to suggest that it performs additional functions beyond the above. That the subject BWPE falls under the scope of heading 7307, HTSUS, renders moot the remainder of your argument.
By application of General Rules of Interpretation 1 (Note 2 to Section XV) and 6, the Butt Welding Pivot Elbow is properly classified under heading 7307, HTSUS, specifically under subheading 7307.93.90, HTSUS.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division