CLA-2-73:OT:RR:NC:N1:113
Mr. Thomas A. Penksa Near North Customs Brokers US Inc.
400 Essjay Road, #200 Williamsville, NY 14221
RE: The tariff classification of a Galvanized Pipe Hanger/Support Perforated Steel Banding from Spain
Dear Mr. Penksa:
In your letter dated July 23, 2019, on behalf of your client BAND-N-GO Inc., you requested a tariff classification ruling for a Galvanized Pipe Hanger/Support Perforated Steel Banding. Photographs, a sample and product specifications were submitted for our review.
The product under consideration is identified in your ruling request as a Galvanized Pipe Hanger/Support Perforated Steel Banding. The subject hanger strap is composed of galvanized steel with pre-punched holes that is recoiled into a master coil. The steel strap is cut to 32’ lengths and recoiled into a plastic tote. The 32’ roll is described as pre-punched banding on a self dispensing spool. The perforated hanger strap measures approximately 5/8” (17 mm) x .028” (.7 mm) with 17/64” (7 mm) diameter holes at 13/16” (20 mm) centers.
The Galvanized Pipe Hanger/Support Perforated Steel Banding is used in the plumbing and electrical industry to hold pipes or conduit in place. You stated in your letter that “if a plumber is running a water or drain line in a house and they want to attach it to the ceiling, they would cut a small piece of hanger strap and screw one end to a joist, then wrap the pipe and screw the other end into the joist. This makes for a fast and inexpensive solution for attaching a pipe. Electricians would do the same with conduit.”
The Galvanized Pipe Hanger/Support Perforated Steel Banding consists of a steel strap and a plastic tote. The steel and plastic components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and plastic components of the hanger support in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Galvanized Pipe Hanger/Support Perforated Steel Banding is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the steel or plastic component imparts the essential character to the hanger strap under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the steel component comprises the strap which is recoiled into a plastic tote. Therefore, it is the opinion of this office that the steel component imparts the essential character to the hanger strap. In accordance with GRI 3(b), the Galvanized Pipe Hanger/Support Perforated Steel Banding will be classified as an other article of steel. Hence, the subject hanger strap is classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Galvanized Pipe Hanger/Support Perforated Steel Banding will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 the 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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division