CLA-2-73:OT:RR:NC:N1:117
Mr. Mike Kim
K & G Customs Service Inc.
5935 Buford Highway, Suite 300
Norcross, GA 30071-2418
RE: The tariff classification of an exhaust pipe flange from South Korea
Dear Mr. Kim:
In your letter dated September you requested a tariff classification ruling on behalf of your client, Sejong Alabama LLC. A representative sample was included with your request and will be retained by this office.
The item under consideration is a flange used to connect the front exhaust pipe with the catalytic converter in a vehicle’s exhaust system. The front exhaust pipe is bolted to the flange on one end while the catalytic converter is welded to the other end of the flange. The flange is made to ASTM Specification A536, Grade 70-50-05. ASTM A536 is the Standard Specification for Ductile Iron Castings. You state that the flange has a carbon content greater than or equal 2.5%, a magnesium content less than or equal to 0.09% and a sulfur content less than or equal to 0.2%.
Ductile fittings are defined in Chapter 73, Additional U.S. Note 2 as follows: "For the purposes of subheading 7307.19.30, the expression ‘ductile fittings’ refers to fittings which contain over 2.5 percent carbon and over 0.02 percent of magnesium or of magnesium and cerium, by weight”.
The subject flange will be classifiable in accordance with the chemistry at the time of importation.
The applicable subheading for the exhaust pipe flange meeting the definition of ductile fittings will be 7307.19.3085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, ductile fittings, other, other. The rate of duty will be 5.6 percent.
The applicable subheading for the exhaust pipe flange not meeting the definition of ductile fittings will be 7307.19.9080, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbow, sleeves), of iron or steel, cast fittings, other, other, other, other, other. The 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 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