CLA-2-73:S:N:N1:117 874644
Mr. Gerhard Grob
JAGRO
Customs Brokers and International Freight Forwarders Inc.
290 Nye Avenue
Irvington, N.J. 07111
RE: The tariff classification of steel hose fittings from
Germany.
Dear Mr. Grob:
In your letter dated May 19, 1992, you requested a tariff
classification ruling.
The products to be imported are zinc plated carbon steel
hose fittings. Four representative samples and product catalogs
were submitted with your request.
The U.S. Customs Service has issued a ruling concerning the
classification of such products. In ruling 088393 dated March
26, 1991, a copy of which is attached, it was held that "hose
fittings" are classifiable under heading 7326, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
articles of iron or steel and that metal (iron or steel) pipe
fittings for PVC plastic pipe are properly classifiable under
heading 7307, HTS, which provides for tube or pipe fittings (for
example, couplings, elbows, sleeves), of iron or steel. This
ruling makes the following distinction between PVC plastic pipe
and hose. PVC plastic pipe is made of a single extruded compound
rather than many materials, which hoses are made of.
The applicable subheading for the steel hose fittings used
with hoses made of "many materials", therefore, will be
7326.90.90, HTS, which provides for other articles of iron or
steel, other, other, other. The rate of duty will be 5.7 percent
ad valorem.
The applicable subheading for nonalloy steel fittings used
with "PVC plastic pipe made of a single extruded compound" 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 6.2 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