CLA-2-73:S:N:N1:117 890226
Mr. Eduardo Manteca
Tri-Clover, Inc.
777 E. MacArthur Circle, Suite 14
Tucson, Arizona 85714
RE: The tariff classification of stainless steel pipe fittings
from Mexico.
Dear Mr. Manteca:
In your letter dated September 8, 1993, you requested a tariff
classification ruling.
The products to be imported, described as flow components, are
stainless steel butt weld pipe fittings. Representative samples
were submitted with your ruling request. The samples include
reducer, tee and elbow fittings.
You suggest classification under Harmonized Tariff Schedule
(HTS) subheadings 8434.90 and 8438.90, which provide for various
types of machinery parts. However, HTS Section XVI (which includes
Chapter 84) Note 1.(g) states that this section does not cover
parts of general use, as defined in note 2 to section XV, of base
metal (section XV). Parts of general use as defined in note 2 to
section XV includes articles of heading 7307, the heading for tube
or pipe fittings of iron or steel.
The applicable subheading for the stainless steel butt weld
reducers, tees and elbows will be 7307.23.00, HTS, which provides
for tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel, other, of stainless steel, butt welding
fittings. The rate of duty will be 6.2 percent ad valorem.
Articles classifiable under subheading 7307.23.00, HTS, which
are products of Mexico are entitled to duty free treatment under
the Generalized System of Preferences (GSP) upon compliance with
all applicable regulations.
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