CLA-2-73:RR:NC:1:117 J88733
Mr. Barry Morgan
Esser Twin Pipes, LLC
147 Airpack Industrial Road
Alabaster, Alabama 35007
RE: The tariff classification of steel pipes and fittings from Germany.
Dear Mr. Morgan:
In your letter dated September 8, 2003, you requested a tariff classification ruling. Descriptive literature was submitted with your request.
The products to be imported are straight lengths of steel pipe, tapered pipe (reducers) and pipe fittings (bends). These products, known as TWIN PIPES, consist of two layers, an inner layer of carbon steel (similar to Grade 1045 steel) and an outer layer of alloy steel. It appears that the inner layer of carbon steel predominates by weight. The inner and outer layers/tubes are produced separately; the inner tube is inserted into the outer tube, heated and then quenched with water. This causes the outer tube to shrink and bind itself tightly to the inner tube, which retains its diameter. For straight lengths of pipe, the “double wall“ or clad pipe is cut to length and cast flanges are welded onto the ends. You state that the pipes may be of welded or seamless construction. The inside diameters of these pipes range from 112 mm to 150 mm and the wall thicknesses of the inner pipes range from 4.0 mm to 8.6 mm. The reducers, tapered pipes that connect bends, are produced by a process similar to the process for producing straight lengths of pipe. Cast flanges are also welded to the ends of the reducers. The bends, pipe fittings that are curved and used to connect pipe, are also produced by a process similar to the one for producing straight lengths of pipe. Cast flanges are also attached to the ends of the bends. According to the descriptive literature submitted with your request, TWIN PIPES can be used in a variety of applications which include pneumatic stowing in mining, construction material pipes in mining, extraction of gravel and sand, coal-fired power plants, concrete industry, grain conveyor plants, mining of oil-sand, ore pipe lines and glass works. The pipes and fittings presently under consideration will ultimately be used on the boom and deck assemblies of mobile concrete pumps/pump units. You express the opinion that these pipes and pipe fittings are classifiable under HTS 8413.40.0000 as parts of concrete pumps.
There are no legal notes defining iron or steel pipes and tubes and fittings. These products are defined and described in the Explanatory Notes to the Harmonized Tariff Schedule, HTS. Tubes and pipes are defined and described in the General Explanatory Notes to Chapter 73, HTS, as concentric hollow products, of uniform cross section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form. Tubes and pipes may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings. Tube or pipe fittings are defined and described in the Explanatory Notes to heading 7307 as products mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. The connection for fittings is obtained by screwing, or by welding, or by contact, when using removable steel fittings. This heading includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi-branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars. The TWIN PIPES meet these definitions for iron and steel pipes, tubes and fittings.
The applicable subheading for the seamless double wall pipe (straight lengths and tapered reducers) where the carbon steel predominates by weight will be 7304.39.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of iron or nonalloy steel, other. The rate of duty will be 0.8 percent ad valorem.
The applicable subheading for the welded double wall pipe (straight lengths and tapered reducers) where the carbon steel predominates by weight will be 7306.30.50, HTS, 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 iron or nonalloy steel, having a wall thickness of 1.65 mm or more, other. The rate of duty will be 0.2 percent ad valorem.
The applicable subheading for the pipe fittings (bends) where the carbon steel predominates by weight will be 7307.99.50, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other. The rate of duty will be 4.3 percent ad valorem.
On March 5, 2002, President Bush proclaimed additional tariffs and quotas on a number of steel mill products for a period of three years. Products classified under HTS subheading 7306.30.50, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.74 through 9903.73.86, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.85 which currently carries an additional 12 percent ad valorem tariff. Products classified under HTS subheading 7307.99.50, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.88 through 9903.73.95, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.94 which currently carries an additional 10 percent ad valorem tariff. At the time of importation, you must report these Chapter 99 numbers in addition to the Chapter 73 numbers listed above.
The Proclamation is subject to periodic amendment of the exclusions, and the additional tariffs are reduced in the second and third years of the program, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamation.
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 Paula Ilardi at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division