CLA-2-73:OT:RR:NC:N1:117
Mr. Leonard Floyd
Senior Entry Specialist
Welke Customs Brokers USA Inc.
38 Delaware St.
Tonawanda, NY 14150
RE: The tariff classification of V-Band Flange Assembly from China
Dear Mr.Floyd:
In your letter dated May 18, 2016 you requested a tariff classification ruling.
The product you intend to import is described as a V-Band Flange Assembly used to connect the bores of tubes or to connect a tube to an apparatus in an exhaust system. The assembly consists of two flanges held together with an adjustable clamp band. The flange assembly is produced with either stainless steel or aluminum flanges. The clamp is stainless steel for all assemblies. The entire assembly is imported together and all parts are stated to be necessary to connect the bores of two tubes in automotive applications. The item number of the sample product is 1491 although other similar products are described in your submission. The flange assemblies are shown to be produced for use with tubing sized from 1.5 inch outside diameter to 5 inch outside diameter. The sample received will be retained by this office.
You have suggested classification in 8302.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), as mountings and fittings which provides for “Base metal mountings, fittings and similar articles suitable for … coachwork …: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: … .” We do not agree because the article does not meet the definitions of a mounting or a fitting in heading 8302.
General Rule of Interpretation, HTSUS, (GRI) 1 states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The applicable subheading for the stainless steel V-Band Flange Assembly with stainless steel flanges will be 7307.21.5000, 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: Flanges: Other. The general rate of duty will be 5.6%.
The applicable subheading for the V-Band Flange Assembly with aluminum flanges will be 7609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Aluminum tube or pipe fittings (for example, couplings, elbows, sleeves). The general rate of duty will be 5.7%.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division