CLA-2-73:OT:RR:NC:N1:116
Mr. Samuel A. McCaulley
Macellen Inc.
24 Hilltop Road
Andover, New Jersey 07821
RE: The tariff classification of stainless steel tubes from Switzerland
Dear Mr. McCaulley:
In your letter dated December 30, 2021, you requested a tariff classification ruling on stainless steel tubes from Switzerland.
The products under consideration are described as specialty seamless thin wall stainless steel tubing. You indicate that the tubes are cold-drawn or cold-rolled (cold-reduced), have an outside diameter of 0.375 inches (9.53 mm) and a wall thickness of 0.010 inches (0.254 mm). In a separate email, you provided additional information stating the straight tubes would be imported in lengths of 10 to 12 feet and are suitable for use in heat exchangers. Also included in the supplemental email was a photo showing straight tubes with a circular cross-section.
The applicable subheading for the tubes will be 7304.41.3015, 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): of an external diameter of less than 19 mm: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. 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 subheading 7304.41.3015 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 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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