CLA-2-73:RR:NC:1:117 I84371

Ms. Amy Bales
Toyota Motor Manufacturing North America, Inc.
25 Atlantic Avenue
Erlanger, KY 41018-3188

RE: The tariff classification of steel pipe fittings from Japan.

Dear Ms. Bales:

In your letter dated July 18, 2002, you requested a tariff classification ruling. A representative sample of the product to be imported was submitted with your request.

The product to be imported is a threaded galvanized steel elbow fitting made by a casting process. The elbow, designated as part number 90407-16010-00, is used in an automotive application, connecting the oil cooler outlet tube to the oil cooler.

The applicable subheading for the steel threaded elbow will be 7307.19.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, other, other, other, threaded. The rate of duty will be 6.2 percent ad valorem.

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 Paula Ilardi at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division