CLA-2-73:RR:NC:1:117 I86475
Mr. Timothy Shepherd
Nissin Customs Service, Inc.
101 Mark Street, Suite G
Wood Dale, Illinois 60191
RE: The tariff classification of steel pipe flanges from Japan.
Dear Mr. Shepherd:
In your letter dated September 9, 2002 on behalf of Newman Technology Inc., you requested a tariff classification ruling. Color printouts of digital photographs of the products to be imported were submitted with your request.
The products to be imported are stamped steel pipe flanges. The flanges may be nonalloy steel or stainless steel. Two types of flanges will be imported, a joint exhaust pipe flange and a flexible exhaust flange. The joint exhaust pipe flange, designated as part 14154-38F-00, connects an exhaust pipe to the engine block of an ATV. In this connection, the flange is placed over the pipe, after which a metal collar is welded to the pipe. This collar “captures” the flange. The flange is then bolted to the exhaust manifold. The flexible exhaust flange, designated as part
18216-SV4-A-0300-01, connects two pipes of a motor vehicle exhaust system. In this connection, the flange is welded directly onto the end of the first pipe which will be connected the to second pipe by means of the flange fitting.
You express the opinion that these two flanges, used in motor vehicle applications, are classifiable in HTS subheading 8302.30.3060 which provides for other base metal mountings, fittings and similar articles suitable for motor vehicles, of iron or steel. Mountings, fittings and similar articles suitable for motor vehicles are described in the Explanatory Notes to heading 8302 as “made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms; specialized ash trays; tail-board fastening fittings.” The fittings and mountings of heading 8302 are normally light bracket type fittings. The fittings of HTS heading 7307 more specifically describe the flanges under consideration. These fittings, tube or pipe fittings of iron or steel, are described in the Explanatory Notes to heading 7307. These ENs state “This heading
covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus (emphasis supplied), or for closing the tube aperture.” “This heading therefore includes flat flanges and flanges with forged collars….” The subject flanges are used for connecting the bores of two tubes together and for connecting a tube to some other apparatus. With regard to the ruling you cite, NY D89707 dated March 31, 1999, we have no information that suggests that the flange that was the subject of that ruling is the same as the flanges presently under consideraton.
The applicable subheading for the stainless steel flanges will be 7307.21.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, flanges, other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the nonalloy steel flanges will be 7307.91.5010, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, flanges, other, with an inside diameter of less than 360 mm, of iron or nonalloy steel. The rate of duty will be 5.5 percent ad valorem.
On March 5, 2002, President Bush proclaimed additional tariffs and quotas on a number of steel mill products for a period of three years. Products classified under HTS subheading 7307.91.5010, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.88 through 9903.73.95, copy attached. Based upon the description of the merchandise provided in your request, the applicable Chapter 99 subheading is 9903.73.93 which currently carries an additional 13 percent ad valorem tariff. At the time of importation, you must report this Chapter 99 number in addition to the Chapter 72 number listed above.
The Proclamation is subject to periodic amendment of the exclusions, and the additional tariffs are reduced in the second and third years of the program, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamation.
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