CLA-2-85:OT:RR:NC:N2:212
Hyunho Kim
SNT Steel, Inc.
1526 Katy Gap Road, Unit 701
Katy, TX 77494
RE: The tariff classification of steel conduit pipe from Thailand
Dear Mr. Kim:
In your letter dated September 30, 2019, you requested a tariff classification ruling.
The merchandise under consideration is identified as EMT/UL797 white conduit tubing. You state that the tubes are made up of steel with an exterior coating of zinc and an interior coating of stoved epoxy resin. The tubes will be imported at various lengths and thicknesses. In use, the tubing will act as electrical wire conduit in both commercial and residential environments.
Samples were provided and sent to the CBP Laboratory for examination where testing concluded that the interior coating is made up of an organic resin compound, which would act as an electrical insulator. As the terms of heading 8547, Harmonized Tariff Schedule of the United States (HTSUS), dictate that conduit tubing classified therein must be electrically insulating, this office finds the subject goods are described accurately within the heading.
The applicable subheading for the EMT/UL797 whit conduit tubing will be 8547.90.0020, HTSUS, which provides for “Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor component of metal…electrical conduit tubing and joints therefor, of base metal lined with insulating material: Other: Electrical conduit tubing and joints therefor, of base metal lined with insulating material: Conduit tubing.” The general rate of duty will be 4.6% 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division