CLA-2-73:RR:NC:1:117 K83190
Ms. Cindy R. Taber
Sandler, Travis & Rosenberg, P. A.
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of gray cast iron pipe fittings from China.
Dear Ms. Taber:
In your letter dated February 3, 2004 on behalf of Simmons International Ltd. (“Simmons”), you requested a tariff classification ruling. Representative samples of the products to be imported were submitted with your request.
The products to be imported are described as gray iron castings that are used in emergency eye wash systems. These products, sold exclusively by Bradley
Corporation, are designated as items 111-039TAB, 111-084TAB and 169-1020TAB. Item 111-039TAB is gray cast iron galvanized threaded coupling with inlet. Item 111-084TAB is a gray cast iron galvanized threaded elbow with inlet. Item 169-1020TAB is a gray cast iron galvanized threaded tee with inlet. These products are used in the eye wash system to connect pipe to pipe or pipe to some other apparatus.
You express the opinion that these products are not classifiable in heading 7307 as iron or steel tube or pipe fittings because they are not “general use tube or pipe fittings”; they are highly specialized castings dedicated for use in emergency eye wash systems. You suggest that they are more properly classifiable in subheading 8481.90.3000, HTS, as parts of taps, cocks, valves and similar appliances.
The Explanatory Notes to heading 7307 define and describe pipe and tube fittings of iron and steel. The ENs state that 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, or for closing the tube aperture. One type of connection is obtained by screwing, when using cast iron or steel threaded fittings. The heading describes various different types/configurations of fittings including elbows, tees and couplings. The subject “castings” meet this definition for pipe and tube fittings. HTSUS Section XV Note 2. states “Throughout the tariff schedule, the expression ‘parts of general use’ means : (a) Articles of heading 7307…and similar articles of other base metals….” Heading 8481 provides for taps, cocks, valves and similar appliances for regulating the flow of fluids. Based upon examination of the submitted samples, the articles in question are not parts of valves, but rather threaded fittings for use with a complete and fully functioning valve. Further, fittings as “parts of general use” are excluded from HTSUS heading 8481 by Note 1. (g) to Section XVI.
The applicable subheading for the gray cast iron pipe fittings will be 7307.11.0030, 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, of nonmalleable cast iron, for threaded pipe. The rate of duty will be 4.8 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 (7307) or National Import Specialist Kenneth Brock at 646-733-3009 (8481).
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division