CLA-2-73:OT:RR:NC:N1:113
Mr. Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul ASI/KR/KS013 South Korea
RE: The tariff classification of a water by-pass joint from South Korea
Dear Mr. Oh:
In your letter dated July 28, 2015, you requested a tariff classification ruling on a water by-pass joint. In response to our request for additional information, our office received answers to our questions in your letter dated September 9, 2015. Detailed product information and photographs of the water by-pass joint were submitted for our review.
The product under consideration is identified as a joint-water by pass, item number 2212542550. You indicated that this item is a part of a passenger vehicle and consists of a body and a nipple that are made of steel. You stated that the “Joint-water by pass is mounted to the engine cylinder block, and the nipple of this item is connected to the rubber hose of a hydraulic device. The water from the hydraulic device flows into the nipple and it passes the body and finally it is provided to the engine cylinder block.” The product in question functions as a passage for delivering water.
You suggest classification of the water by-pass joint in subheading 7307.99, 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, other. However, you indicate that the by-pass joint is mounted to the vehicle’s engine block on one end and connects to a rubber hose of the hydraulic device on the other end. Fittings designed to connect hoses made of many materials (e.g. rubber) to an apparatus are not considered pipe fittings and therefore are precluded from classification in heading 7307, HTSUS. Accordingly, the water by-pass joint is classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the joint-water by pass, item number 2212542550, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division