CLA-2-73:OT:RR:NC:N1:116
Ms. Ting-Ting Kao
White & Case, LLP
701 13th St., NW
Washington, DC 20005
RE: The tariff classification of coupling blanks from Germany
Dear Ms. Kao:
In your letter dated January 21, 2020, you requested a tariff classification ruling for your client, Benteler Steel/Tube Manufacturing Corp.
The products under consideration are described as cut-to-length tubes which are made from coupling stock. The coupling stock is cut to length to produce the coupling blanks. No other processing is done to the blanks prior to importation into the United States (U.S.) Your initial request was for alloy steel coupling blanks only, but you have subsequently requested a classification determination for both alloy and nonalloy steel coupling blanks.
You have proposed that the coupling blanks are properly classified under subheading 7307.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: other: other: other: other. This office disagrees. Although the coupling stock is cut into blanks, the blanks are not machined, not tooled and not otherwise processed after forging.
The applicable subheading for the nonalloy steel coupling blanks will be 7307.99.1000, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: other: other: not machined, not tooled and not otherwise processed after forging: of iron or nonalloy steel. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the alloy steel coupling blanks will be 7307.99.3000, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: other: other: not machined, not tooled and not otherwise processed after forging: of alloy steel ( except stainless steel). The rate of duty will be 3.2 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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division