CLA-2-73:RR:NC:1:117 K81285
Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd.
Suite 202
Sugar Land, Texas 77478
RE: The tariff classification of malleable cast iron fittings from China.
Dear Mr. Courson:
In your letter dated November 17, 2003, you requested a tariff classification ruling.
The products to be imported are various types of threaded malleable cast iron fittings including elbows, reducing tees, multi outlet fittings and return fittings. These pipe fittings are used in boilers to connect metal pipe or tube both inside and outside the boiler systems.
In your letter you suggest that these items be classified in Section XVI of the Harmonized Tariff Schedule of the United States under subheading 8403.90.00 as parts of central heating boilers. As per the Section XVI, Note 1(g) excludes parts of general use, as defined in note 2 to section XV, of base metal from this section. Section XV, Note 2(a), states that the expression “parts of general use” includes articles of heading 7307. Therefore, classification of these fittings is not in Chapter 84, as parts, but rather Chapter 73, as fittings.
The applicable subheading for the malleable cast iron pipe fittings 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.
You may want to check whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
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