CLA-2-73:OT:RR:NC:N1:116
Mr. Carl J. Bienert
Vallourec USA Corporation
2107 Citywest Blvd.
Houston, Texas 77042
RE: The tariff classification of seamless alloy steel tubes from Germany
Dear Mr. Bienert:
In your letter dated December 20, 2019, you requested a tariff classification ruling.
The products under consideration are described as unfinished perforated gun carriers which are components of perforating gun assemblies. These hot-rolled, seamless alloy steel tubes are imported in 12, 14, 16, 18 and 23 foot lengths. The tubes have outside diameters ranging from 2.75 inches (69.85 mm) to 7 inches (177.8 mm) and wall thicknesses ranging from 0.312 inches (7.92 mm) to 0.500 inches (12.70 mm).
You proposed classification for the subject unfinished perforated gun carriers under heading 7326, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. Please note that the first paragraph to the Explanatory Notes for heading 7326 states that “This heading covers all iron and steel articles…other than articles…more specifically covered elsewhere in the Nomenclature”. Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. However, the unfinished perforated gun carriers under consideration are not classifiable under heading 7326, HTSUS, because they are provided for more specifically in another heading of the HTSUS.
Based on the submitted pictures, at the time of importation the unfinished perforated gun carriers are merely tubes/pipes that will ultimately be made into the finished product. Tubes and pipes are specifically provided for in heading 7304, HTSUS.
The applicable subheading for the tubes having an outside diameter of 69.85 mm or more but not exceeding 114.3 mm and a wall thickness of 7.92 mm or more but not exceeding 12.7 mm will be 7304.59.8020, 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, other, other, other, other, having an outside diameter of 38.1 mm or more but not exceeding 114.3 mm, having a wall thickness of 6.4 mm or more but not exceeding 12.7 mm. The rate of duty will be free.
The applicable subheading for the tubes having an outside diameter exceeding 114.3 mm up to 177.8 mm and having a wall thickness of 12.7 mm will be 7304.59.8035, 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, other, other, other, other, having an outside diameter exceeding 114.3 mm but less than 190.5 mm, having a wall thickness of 12.7 mm or more but less than 19 mm. 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 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 7304.59.8020 or 7304.59.8035, 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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division