CLA-2-73:OT:RR:NC:N1:113
Mr. Steve Weinberg
National Foundry Products
Address 111 West Mount Airy Avenue
Philadelphia, Pennsylvania 19119-2439
RE: The tariff classification of beam clamps from India, China and Vietnam
Dear Mr. Weinberg:
In your letter dated February 13, 2021, you requested a tariff classification ruling. Descriptions and pictures of the beam clamps were submitted with your letter for our review.
The subject articles are identified as beam clamps that are made from malleable cast iron and larger sizes that may be made from ductile cast iron. You indicated that you may import the beam clamps complete and ready to sell, or in various stages of manufacture including clamps that have been drilled and tapped (for the hole that would accept the set screw and a drop rod), drilled and tapped with a steel set screw attached, and cast or machined and hot dip zinc galvanized. The clamps are used in buildings to suspend pipes from ibeams. The suspended pipes may carry liquid or gas, or may be a conduit for electrical wiring. The beam clamps are primarily used in the plumbing and electrical industries.
You stated in your letter that “Beam clamps are produced as sand castings – molten metal poured into sand molds. After cooling, the molds are broken up in a tumbling barrel and the parts separate from the gates and riser (the tree which carries the metal to each part). The malleable version is then annealed to obtain the right properties, and then the parts are machined and a screw added, with these secondary operations either done by the supplier or the importer. The beam clamps are sometimes also supplied in a ductile iron version which is also a cast part made with a slightly different chemical composition (primarily the addition of magnesium) and then left in the mold to obtain physical properties without having to separately anneal them. The end user installs parts by tightening the clamp using a set screw and then suspending a threaded drop rod from the back of the clamp which connects to fittings on the pipe or conduit.” Drop rods are never imported with the part, but sometimes the parts do have the set screw attached and in those cases the parts would have been drilled and tapped. You indicated that the beam clamps that are imported cast or machined are hot dip zinc galvanized. Based on the determination in HQ 963283 dated May 11, 2000, hot dip zinc galvanizing a cast iron article, after the casting process is complete, advances the article so that it can no longer be considered a cast article of heading 7325, Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the proper classification for the galvanized cast iron articles is under heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the complete beam clamps, and beam clamps that have been drilled and tapped (for the hole that would accept the set screw and a drop rod), drilled and tapped with a steel set screw attached, and cast or machined and hot dip zinc galvanized from India, China and Vietnam will be 7326.90.8630, HTSUS, which provides for other articles of iron or steel, other, other, other, other, hangers and similar supports for tubes and pipes. The rate of duty will be 2.9 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 on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8630, 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 7326.90.8630, 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.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division