CLA-2-73:RR:NC:N1:117
Mr. Lee Smolen
UPS Trade Management Services, Inc.
12380 Morris Road
Alpharetta, Georgia 30005
RE: The tariff classification of stainless steel fittings from Switzerland.
Dear Mr. Smolen:
In your letter dated January 8, 2007 on behalf of your client, Interwest Sales, Inc. you requested a tariff classification ruling.
The items to be imported include four types of stainless steel pipe fittings. Identified as Metal-Grip Coupling, Grip-L Coupling, OPEN-FLEX Coupling and Flex Coupling, these fittings are used to join plain end pipes of all materials. The four types of couplings vary in diameter. Each of them is designed with a wrap around steel body that is connected with joining bolts. You have submitted samples of each of the four fittings. These samples are each fitted with a rubber gasket.
The applicable subheading for the stainless steel pipe fittings will be 7307.29.0090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other, other. The rate of duty will be 5 percent ad valorem.
In your request, you suggest classification of these fittings in subheading 7307.22.1000. We note, however, that this subheading provides for threaded stainless steel sleeves (couplings). Since these four types of fittings are not threaded they are excluded from classification in this subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division