CLA-2-73:RR:NC:1:117 K87518
Mr. David N. Allan
FOCUS Business Solutions, Inc.
Customs Management and Advisory Services
2674 West Jefferson, Suite 100
Trenton, MI 48183
RE: The tariff classification of steel couplings from Canada.
Dear Mr. Allan:
In your letter dated June 24, 2004 on behalf of Keddco Mfg. LTD, you requested a tariff classification ruling. Representative samples were submitted with your request.
The merchandise at issue is described as a stainless steel threaded hose coupling or fitting. Samples of both the coupling and the hose to which the coupling connects were submitted. The composite hoses are made of inner wire of steel, polypropylene fabrics, films and polyester barrier layers, PVC impregnated fabric cover and outer steel wire. The coupling sample is externally swaged on one end, designed to connect to the composite hose, and NPT threaded on the other end to connect to couplings or pipe. You indicate that most of the swaged hose couplings are threaded on one end; however, they may also have other types of end connectors. The subject hose couplings are not designed or made for use in any one specific application but are used in a variety of different applications.
It is your opinion that these hose couplings cannot be classified as pipe or tube fittings of iron or steel under HTS heading 7307 because they are used to connect composite hose. You cite HQ ruling 956743 dated January 24, 1995. This ruling discusses the classification of fittings and references HQ 088393 dated March 26, 1991 in which a distinction was made between hose fittings and pipe or tube fittings. Ruling 088393 found that hoses are made of “many materials” and hose fittings are not considered to be interchangeable with pipe or tube fittings of heading 7307. The fittings that were the subject of these rulings were designed to connect hose of “many materials” to various subassemblies or other apparatus. They were not designed so that they could also connect tubes or pipes. If a fitting is designed in such a manner where it can be used to connect both tubes and pipes and hose, for example, if one end is designed to connect tubes/pipes and the other end is designed to connect to hose, it meets the definition of pipe or tube fitting.
The applicable subheading for stainless steel couplings that are designed to connect only hose and that can be used in a variety of different applications will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 percent ad valorem. The rate of duty for products of Canada will be free.
The applicable subheading for stainless steel couplings that are designed to connect both pipes and tubes and hoses will be 7307.22.1000, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, threaded elbows, bends and sleeves, sleeves (couplings). The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you plan to import fittings other than the couplings described above (e.g., fittings with flanges), you may want to obtain a ruling on those products.
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