CLA-2-73:S:N:N1:117 870188
Mr. R. K. Louden
Pittsburgh Nipple Works, Inc.
1435 Spring Garden Avenue
Pittsburgh, PA 15212
RE: The tariff classification of galvanized steel elbows and
nipples from
the People's Republic of China.
Dear Mr. Louden:
In your letter dated December 18, 1991, you requested a
tariff classification ruling.
The products to be imported are standard radius galvanized
steel conduit elbows and nipples. Although the elbows are
described as conduit, they are not insulated. The elbows and
nipples are threaded on both ends. The nipples range in length
from one inch to twelve inches.
The applicable subheading for the galvanized steel elbows
will be 7307.92.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for tube or pipe fittings of iron or
steel, other, threaded elbows, bends and sleeves, other. The
rate of duty will be 6.2% ad valorem.
The applicable subheading for the galvanized steel nipples
will be 7307.99.5030, Harmonized Tariff Schedule of the United
States (HTS), which provides for tube or pipe fittings of iron or
steel, other, other. The rate of duty will be 6.2% 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