CLA-2-73:S:N:N3:117 809158

Mr. Aquiles Resendez
Aquiles, Inc.
P.O. Box 1075-3E.Coma
Hidalgo, Texas 78557

RE: The tariff classification of steel pipe from Mexico.

Dear Mr. Resendez:

In your letter dated April 5, 1995 on behalf of Aceroforma, S.A., you requested a tariff classification ruling.

The products to be imported, described as spiral ducts for use in air conditioning, ventilation and heating systems, are galvanized steel pipes of circular cross section. A representative sample which was submitted with your request measures approximately 8 inches in outside diameter. The seams of the pipes are formed by interlocking and pressing the pipe edges together.

The applicable tariff provision for the galvanized steel pipe will be 7306.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of iron or nonalloy steel. The general rate of duty will be 1.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport