CLA-2-73:OT:RR:NC:N1:116
Mr. William Jansen
Noatum Logistics
20 N. Martingale Rd.
Schaumburg, IL 60173
RE: The tariff classification of cast iron meter flanges from China
Dear Mr. Jansen:
In your letter dated April 18, 2023, you requested a tariff classification ruling on behalf of your client, A.Y. McDonald Mfg. Co. Representative samples were included with your submission and will be retained by this office.
The items under consideration are described as ductile cast iron meter flanges, part numbers 4301-501 and 4301-502, which will be used in the plumbing industry. According to your submission, these products have two flanged ends, in which the connection is obtained by screwing the bores of two pipes together. As imported, these threaded fittings are comprised of two flanges, four zinc plated bolts and two drop in rubber gaskets and are packaged and ready to be put up for retail sale. You indicate that the fittings are produced using American Society for Testing and Materials “ASTM” A536 as well as American Water Works Association “AWWA” C800 standards.
You state neither the threading nor flanged portion imparts the essential character of the fittings and suggest classification of the flanges in subheading 7307.19.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, ductile fittings, other, with mechanical, push-on (rubber compression) or flanged joints attached. We disagree. Since the connection to pipes is obtained by the threaded portion of the flange, it is the opinion of this office that the flanges are more specifically provided for under a different subheading.
The applicable subheading for the ductile cast iron meter flanges, part numbers 4301-501 and 4301-502, will be 7307.19.3060, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, ductile fittings, other, threaded. The rate of duty will be 5.6 percent ad valorem.
Please be advised that the cast iron flanges may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7307.19.3060, 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 7307.19.3060, 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 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