CLA-2-75:OT:RR:NC:N1:117
Brandon Peckman
Real Trading, LLC
2203 Club House Circle
Jamison, Pennsylvania 18929
RE: The tariff classification of nickel alloy pipes from China
Dear Mr. Peckman:
In your letter dated August 22, 2020, you requested a tariff classification ruling.
The products to be imported are cold-drawn pipes meeting ASTM B423, the standard specification for Nickel-Iron-Chromium-Molybdenum-Copper Alloy (UNS N08825, N08221, and N06845) Seamless Pipe and Tube. According to your submission, the subject pipes will be imported in various sizes with outside diameters ranging from 21.3 mm - 508 mm and wall thicknesses ranging from 2.11 mm - 50.01 mm. As these pipes are made to UNS designation N08825, their chemical composition will consist primarily of nickel (38% - 46%), chromium (19.5% - 23.5%) and iron (min. of 22%).
In your ruling request, you ask if the pipe fits the criteria required to be classified as a high-nickel alloy stainless steel pipe under subheading 7304.41.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of stainless steel: cold-drawn or cold-rolled (cold-reduced): other: of high-nickel alloy steel. Based on the chemical composition noted above, it is the nickel, not the iron, which predominates by weight. Therefore, this merchandise is precluded from classification in a steel provision.
The applicable subheading for the pipes will be 7507.12.0000, HTSUS, which provides for Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves): Tubes and pipes: Of nickel alloys. The rate of duty will be 2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7507.12.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7507.12.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division