CLA-2-73:OT:RR:NC:N1:116
Mr. Robert Skaggs
Reliable Source, Inc.
11109 Jasmine St.
Fontana, CA 92337
RE: The tariff classification of perforated tubes from China
Dear Mr. Skaggs:
In your letter dated June 24, 2019, you requested a tariff classification ruling.
The products to be imported are described as perforated tubes for use in the construction of motorcycle mufflers. Imported in 10 and 20 foot lengths, these cold-drawn welded tubes are made to either Grade 201 or 409 stainless steel. Based on the chemistry provided, the tubes made to Grade 201 stainless steel contain 3.50 – 5.50% nickel while the tubes made to Grade 409 contain a maximum nickel percentage of 0.5% and a chromium content of 10.75 – 11.75%. The tubes have outside diameters ranging from 1 inch (25.4 mm) to 3 inches (76.19 mm) and wall thicknesses ranging from 0.028 inch (.711 mm) to 0.065 inch (1.651 mm). You state that after importation, the tubes are cut to length and inserted into the muffler outer shell and surrounded by additional supportive materials.
In your request, you suggest classification of the perforated tubing in subheading 8714.10, Harmonized Tariff Schedule of the United States (HTSUS) as “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles”. We disagree. The article in question is not identifiable at the time of import as being a part “solely or principally” used with a motorcycle of 8711. Rather it appears to be a simple pipe which is classified eo nomine in another chapter and heading. Classification in 8714 is precluded.
The applicable subheading for the Grade 201 perforated tubes having a wall thickness of less than 1.65 mm will be 7306.40.1015, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of less than 1.65 mm: containing more than 0.5 percent by weight of nickel, other. The rate of duty will be free.
The applicable subheading for the Grade 409 perforated tubes having a wall thickness of less than 1.65 mm will be 7306.40.1090, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of less than 1.65 mm: other. The rate of duty will be free.
The applicable subheading for the Grade 201 perforated tubes having a wall thickness of 1.65 mm or more will be 7306.40.5040, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of 1.65 mm or more: other: other, cold-drawn or cold-rolled (cold-reduced): containing more than 0.5 percent but less than 24 percent by weight of nickel. The rate of duty will be free.
The applicable subheading for the Grade 409 perforated tubes having a wall thickness of 1.65 mm or more will be 7306.40.5042, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of stainless steel: having a wall thickness of 1.65 mm or more: other: other, cold-drawn or cold-rolled (cold-reduced): other: containing less than 15 percent by weight of chromium. 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 9903.85.01 for aluminum. Products classified under subheadings 7306.40.1015, 7306.40.1090, 7306.40.5040 and 7306.40.5042, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading 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 subheadings.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division