CLA-2-73: OT: RR: NC: 1:117
Mr. Jon R. Weiner
Customs Compliance Specialist
Rolls-Royce North America
2001 S. Tibbs Ave.
Speed Code S36
Indianapolis, IN 46241
RE: The tariff classification of steel expansion joints from Norway
Dear Mr. Weiner:
In your letter dated December 8, 2009 you requested a tariff classification ruling.
The item you intend to import is described as a steel expansion joint. A picture was submitted showing a flexible stainless steel bellows with permanently attached carbon steel flanges at each end. The dimensions of the expansion joint are stated as follows: The length is 126 mm, the outside diameter of the flanges is 170 mm, and the inside diameter of the flanges is 115.5 mm. The greatest composite material by weight is carbon steel. The bellows portion of the expansion joint is made entirely of stainless steel and is not lined with any other material.
The purpose of the expansion joint is to connect the exhaust manifold of a diesel engine for a vessel to the exhaust duct. In a phone conversation clarifying this product, you described the exhaust duct as a pipe. It is further explained that the expansion joint also compensates for variations in heat, pressure, and vibration in the connection between the manifold and the exhaust duct. It does not however contain a separate or specific thermostatic device for regulating temperature. As you noted the Explanatory Notes (ENs) for heading 7307 Harmonized Tariff Schedule of the United States (HTSUS) specifically exclude thermostatic bellows and expansion joints and directs classification to heading 8307, HTSUS.
This office would not consider such an expansion joint to be of the type classifiable in heading 8307, HTSUS as you suggested.
The applicable subheading for the expansion joint will be 7307.91.5010, HTSUS, which provides for tube or pipe fittings (for example: couplings, elbows, sleeves), of iron or steel, Other, Flanges, Other, With an inside diameter of less than 360 mm, of iron or nonalloy steel. The rate of duty will be 5.5 percent ad valorem.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division