CLA-2-87:OT:RR:NC:N2:206
David Hartnett
Nissin International Transport USA, Inc.
900 Thorndale Ave
Elk Grove Village, IL 60007
RE: The tariff classification of double walled steel tubes from Canada
Dear Mr. Hartnett:
In your letter dated September 4, 2018, you requested a tariff classification ruling on behalf of your client, Newman Technology, Inc. of Mansfield, Ohio.
The items under consideration have been identified as Double Walled Steel Tubes, which are further processed into flexible coupling tubes used in automotive exhaust systems. You state that the tubes are imported in pairs, with one inserted into another. According to the pictorial diagrams you submitted with your request, in their imported condition the double walled steel tubes are flared at both ends, with a breathing hole on one end of the outer tube. Upon importation, your client performs a hydroforming operation to the double walled steel tubes to make a flexible tube bellows, which is then trimmed and welded into an exhaust assembly.
Consideration was given to classifying the double walled steel tubes in subheading 8708.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automotive exhaust pipes, as you suggested. However, based on the fact that the tubes are made into a bellows, which is known as a coupling between the engine’s exhaust manifold and the vehicle’s exhaust system, classification of these tubes in subheading 8708.92.5000, HTSUS, as exhaust pipes, is precluded.
The applicable classification subheading for the Double Walled Steel Tubes will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division