CLA-2-73:OT:RR:NC:N1:116
Mr. Massimo Panigalli
Bidue srl
Via dell’ Artigianato, 16
Melara, Italy 45037
RE: The tariff classification of a radiant tubes from Italy
Dear Mr. Panigalli:
In your letter dated February 26, 2020, you requested a tariff classification ruling on radiant tubes.
The radiant tubes will be imported in three different configurations. The tubes for all three configurations are described as being 3048 mm in length, having an outside diameter of 101.6 mm with a wall thickness of 1.60 mm, and manufactured from alloy steel. The only difference between the three configurations is the ends of the tubes.
You have stated that end forming can be done in three different configurations that do not change the final application of the component on the heating device. Configuration one (1) is by end reduction. One end of the tube is reduced in size to fit inside the end of another tube that has not been reduced in size. Configuration two (2) is by welding flanges. A circular flange with five holes is welded onto the ends of a tube at a 90 degree angle. Configuration three (3) is flanges with edges of 90 degrees. The ends of the tube are bent to a 90 degree angle to prevent a circular flange from sliding off the end.
You have suggested classification in subheading 7322.90.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel: other, including parts: parts of air heaters and hot air distributors. We disagree. The tubes are not classifiable in subheading 7322.90.0045, HTSUS, because they are not specifically identifiable as a part of an air heater or hot air distributor.
We have also considered subheading 8470.90, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: parts. However, the tubes are not classifiable in subheading 8470.90, HTSUS, because they are more specifically classified elsewhere in the tariff.
The applicable subheading for all three configurations of radiant tubes will be 7306.50.1000, 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 other alloy steel: having a wall thickness of less than 1.65 mm. The rate of duty will be free.
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 subheading 7306.50.1000, 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.
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