CLA-2-73:RR:NC:1:117 J88346
Mr. Eric McMillian
B&K Industries, Inc.
2600 Elmhurst Road
Elk Grove Village, IL 60007
RE: The tariff classification of pipe fittings from China or Taiwan.
Dear Mr. McMillian:
In your letter dated September 2, 2003, you requested a tariff classification ruling. A representative sample of one of the products to be imported was submitted with your request. Drawings and catalog pages depicting the products were also submitted.
The products to be imported are dielectric union pipe fittings. Four series of dielectric unions consisting of 3 major components plus plastic insulator sleeve and rubber washer will be imported: the 165 series, # 165-003/004/005/006/007/008, of which the 3 major components are 2 female bodies and a nut, all made of grade 1010 forged steel; the 165 series, # 165-103/104/105, of which the 3 major components are a female body of forged brass and a nut and male body of grade 1010 forged steel; the 167 series, # 167-003/004/094, of which the 3 major components are an adapter of forged brass and a nut and female body of grade 1010 forged steel; and the 168 series, # 168-003/004/005/006/007/008/094, of which the 3 major components are an adapter of forged brass and a nut and male body of grade 1010 forged steel.
The applicable subheading for all four series of the dielectric union pipe fittings will be 7307.99.5045, 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, other, other, of iron or nonalloy steel, other. The rate of duty will be 4.3 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 7307.99.5045, 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 9903.73.94 which currently carries an additional 10 percent ad valorem tariff. At the time of importation, you must report this Chapter 99 number in addition to the Chapter 73 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).
In your submission, you discuss fittings that are classifiable under 7307.11.00 and 7307.19.30. These provisions cover nonmalleable cast iron fittings and ductile iron fittings made by a casting process. The four series of dielectric unions described above and in detail in your submission are made by a forging, not a casting, process. They are made of grade 1010 steel which is a nonalloy steel. You also indicate that you believe that 7307.91.5030 is an applicable subheading. This subheading covers steel flanges. The sample you submitted is a flange union fitting. However, you don’t provide any information on the chemical composition of this flange, nor do you indicate how it is manufactured. Is this flange iron or steel? If iron, what type of iron? Is this flange made by a casting process or a forging process? Once you have this information, you may submit a separate ruling request for this product.
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