CLA-2-84:OT:RR:NC:1:102
Scott Lindsey
Weir SPM Flow Control
363 N. Sam Houston Pkwy, Suite 550
Houston, Texas 77060
RE: The tariff classification of stainless steel forgings from China.
Dear Mr. Lindsey:
In your letter dated January 20, 2015 you requested a tariff classification ruling.
The merchandise under consideration is net shape, stainless steel forgings that incorporate predrilled cylinder ports. Upon importation, the forgings are machined to final dimensions and assembled to the “fluid end” of liquid power pumps. The “fluid end” of the pump circulates fluid under high pressure using a reciprocating action of the power, in order to create suction and discharge a flow that pumps the fluid. The liquid power pumps are used in fracturing operations and the information submitted indicates the imported forging are applicable to the following model numbers: QWS2500, Triplex TWS600, TWS2250, TWS2500, or Quintplex QWS1000, QWS2500, QWS2800 and QWS 3500.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) 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. Heading 8413, HTSUS, provides for liquid pumps and parts of liquid pumps. GRI 2(a) extends the scope of the HTS headings to include unfinished parts, provided the unfinished parts have the essential character of the finished parts. Based the information submitted, the forgings in question are net shape blanks that closely approximate the outline of the finished articles they will form. Although the forgings may not be machined to final tolerances and lack the finished surfaces of a finished pump part, upon importation they are recognizable as the finished articles they will become. Further, there is nothing to suggest that the forgings have any practical use other than for completion into finished pump parts. As such, this office has determined that the rough machined forgings are unfinished articles that have the essential character of the finished parts provided for in heading 8413, HTSUS. The applicable subheading for the rough machined forgings will be 8413.91.9080, HTSUS, which provides for parts of other pumps. The rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division