CLA-2-73:OT:RR:NC:N1:117
Ms. Tracy Fetrow
PointTrade Services, Inc.
1518 Jenks Avenue
Panama City, FL 32405
RE: The tariff classification of fuel tubes from Japan
Dear Ms. Fetrow:
In your letter dated June 14, 2018, you requested a tariff classification ruling on behalf of your client, Usui International Corporation (UIC). A representative sample was included with your request and will be retained by this office.
The products to be imported are high-pressure diesel fuel transfer tubes for use as fuel lines for diesel engines. You state that these cold-drawn, seamless, cut-to-length, thick-walled tubes are made of nonalloy steel and have outside diameters ranging from 6.4 mm to 9 mm, inside diameters ranging from 3 mm to 5 mm and lengths ranging from 163.8 mm to 1181.8 mm depending on engine specifications. Prior to importation, the tubes are annealed, straightened and galvanized. Based on the chemistry provided, these tubes meet the Chapter 72, Note 1(f) of an other alloy steel.
You suggest classification of the high-pressure diesel fuel transfer tubes in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of diesel engines. This office disagrees with your proposed classification.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. GRI 3(a)
states that the heading which provides the most specific description shall be preferred to headings providing a more general description.
Furthermore, Additional U.S. Rule of Interpretation 1(c) states, "a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory."
From the information submitted, it appears that the tubes under consideration are simply pipes that have not been made into a specific identifiable article. As a result, they are more specifically provided as pipes in heading 7304, HTSUS, rather than parts of diesel engines of heading 8409, HTSUS.
The applicable subheading for the alloy steel high-pressure diesel fuel transfer tubes will be 7304.51.5060, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of other alloy steel, cold-drawn or cold-rolled (cold-reduced), other, other, other. 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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.03 for aluminum. Products classified under HTSUS subheading 7304.51.5060 may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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