CLA-2-73: OT: RR: NC: 1:117
Ms. Margaret Bezdan
President
George Bezdan Sales Ltd.
4040 Graveley Street
Burnaby, British Columbia
V5C 3T6
Canada
RE: The tariff classification and marking of steel butt weld elbows from China
Dear Ms. Bezdan:
In your letter dated May 5, 2009 you requested a tariff classification ruling. The samples submitted with your inquiry, which are not marked with country of origin, are being returned as requested.
The products which you plan to import into the U.S. are described as mild steel butt weld elbows. Your intended use of the elbows is described as joining two pieces of pipe together on a handrail. The three samples submitted are identified as Schedule 40, 90 degree seamless carbon steel long radius butt weld pipe elbows with inside diameters of 1.25 inches, 1.50 inches and 2 inches. The elbows are manufactured in accordance with the specifications in ASTM A234 Grade WPB. The chemistry in the submitted mill test certificate is consistent with carbon steel.
You have requested consideration for classification of these elbows in subheading 7308.90.9590 HTSUS which provides for:
Structures… and parts of structures (for example, bridges and bridge
sections, lock gates, towers, lattice masts, roofs, roofing frameworks,
doors and windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns) of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for use in structures of
iron or steel.
You base this request on Ruling HQ H044637 as published in Volume 43 #2 of the Customs Bulletin, in which balusters, the upright supports of a balustrade, were classified as parts of structures in heading 7308 HTSUS. You further argue that the following statement in the ruling, “Balustrades are structures because they are complex systems consisting of a number of parts or sections that once put in position generally remain in position” is a basis for classification of the submitted elbows as parts of structures because the pipe elbows are similar in function to the balusters.
There are distinctions to be made between the balusters in the above ruling and the subject elbows. Firstly, the ruling is on balusters, a very specific item. It is not correct to conclude from the ruling on balusters that fittings for railings are classifiable in the same provision.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.
Balusters are not specifically provided for in the HTSUS; elbows are specifically provided for as pipe fittings in heading 7307. The subject elbows are pipe fittings. The fact that your use is not to connect pipes that will be used in pressurized applications such as piping systems for liquid or gas does not alter the fact that they are manufactured to a pipe fitting specification in ASTM A234 which is the specification for piping fittings of wrought carbon steel and alloy steel for moderate and high temperature service.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Federal Register 35127, 35128 (August 23, 1989). The Explanatory Notes for structures of iron or steel in 73.08 do not exclude balusters from classification in heading 7308; the Explanatory Notes for tube or pipe fittings of iron or steel in 73.07 specifically includes fittings for tubular railings and structural elements as intended to be classified in heading 7307 HTSUS.
The applicable subheading for the butt weld elbows will be 7307.93.3040, 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: Butt welding fittings: With an inside diameter of less than 360 mm: Of iron or nonalloy steel, other. The column one, general rate of duty will be 6.2 percent.
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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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 and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
You also requested a ruling on the marking of the elbows. They are manufactured in China and shipped to Canada. There is no additional processing of the elbows in Canada. The country of origin marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134, Customs and Border Protection Regulations (19CFR Part 134) implements the country of origin marking requirements of 19 U.S.C. 1304.
In addition, 19 U.S.C. 1304(c) (1) requires that all pipe (iron, steel and stainless steel), and pipe and tube fittings be marked to indicate the proper country of origin by one of the five statutory methods. The acceptable methods of marking are die stamping, cast-in-mold lettering, etching, engraving or continuous paint stenciling.
You state that the elbows are sold in clear plastic bags containing 25 elbows. You further state that the elbows are coated with anti rust oil which does not allow the fixing of stickers or paint. Your request to mark only the plastic bag with a Made in China sticker and to not mark the individual items with country of origin marking is not consistent with the marking regulations stated above. Each elbow must be marked in one of the five methods specified in a conspicuous place with Made in China. It may be marked before the oil coating is applied as long as the oil does not obscure the marking.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division