CLA-2-90:OT:RR:NC:4:405
Craig McIntosh
Manager, International Trade Compliance – North America
Wolseley Canada Inc.
880 Laurentian Drive
Burlington, Ontario
L7N 3V6
Canada
RE: The tariff classification of a pigtail siphon from Taiwan.
Dear Mr. McIntosh:
In your letter dated January 20, 2012, on behalf of Ferguson Enterprise, you requested a tariff classification ruling.
You state that Ferguson will be purchasing the pigtail siphon made of steel or brass from a vendor in Taiwan. The FNWPTSABB is a pigtail siphon made from brass while the FNWPTSASB is made from steel. The pigtail siphon is used in gauged steam line applications. They are pressure gauge siphons used to protect the pressure gauge from the effect of hot pressure media, such as steam, and also to reduce the effect of rapid pressure surges. The pressure medium forms a condensate and is collected inside the coil, or pigtail portion of the siphon. The condensate prevents the hot media from coming in direct contact with the pressure instrument.
Per the photos and description from Unique Industries, LTD, which you attached, the length of pipe is bent either 270 or 360 degrees and should be filled with water or another suitable separating liquid when it is first installed.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We do not find those exclusions to apply.
We agree that the pigtail siphons are classifiable in 9026.90, more specifically, the applicable subheading for them will be 9026.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, “other” parts and accessories of instruments and appliance for measuring or checking pressure. The rate of duty will be free.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas Russo
Director
National Commodity Specialist Division