CLA-2-73:OT:RR:NC:N5:116
Ms. Carolyn Schroll, Special Counsel
Kelley Drye & Warren LLPlet
3050 K Street NW
Washington, District of Columbia 20036
RE: The tariff classification of column pipes from Qatar
Dear Ms. Schroll:
In your letter dated October 15, 2024, you requested a tariff classification ruling on behalf of your client, J&B Industrial Services (“J&B”).
The products to be imported are described as column pipes used exclusively in water pumps for domestic, commercial, and industrial applications. According to your submission, these electric resistance welded (“ERW”) carbon (nonalloy) steel pipes are cold-formed, threaded, painted, made to ASTM specification A53, Grade B, and have couplings attached. The outside diameters and the inside diameters range from 152 mm to 254 mm, with a wall thickness between 7.0866 mm to 7.112 mm. The pipes are said to be a component of the water pump assembly and are used to extract water from underground streams to convey it to the surface and to isolate the water from the surrounding rock and soil.
You have suggested classification under subheading 8413.91.9096, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: parts: of pumps: other: other. We disagree.
Historically, CBP will generally consider an article to be a part if it is an integral, constituent or component part, without which an article to which it is joined could not function. Furthermore, to be considered a part, an article is identifiable by shape or other characteristics as an article solely or principally used as a part. Other factors to be considered are whether the item is essential to a machine’s operation, necessary to the completion of the article without which the article could not function, and if it is essential for safe operation.
At the time of importation, the subject ERW threaded steel pipes (column pipes) do not possess the characteristics noted above as a part of a pump for liquids of heading 8413. Based on the submitted information, although the column pipe protects shafts, bearings, and couplings from outside elements, it does not contain any pump components, nor does it directly interact with the functional pump components in a dispositive way. In essence, the principal function and purpose of the column pipe is to convey water across distances from underground to the surface. It is not essential to the pump’s operation and the pump would still function without it. If the subject column pipe were removed, the pump would still be able to suck in and move water as its impeller’s vanes or blades rotate at high speed, creating a low-pressure zone that accelerates the water in a determined direction.
Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The exemplars listed in the 8413 ENs do not include piping. Instead, the ENs list “pump housings or bodies; rods specially designed to connect and drive the piston in pumps placed at some distance from the prime mover (e.g., pumping rods, “sucker rods”); pistons, plungers, vanes; cams (lobes); helicoidal screws, impeller wheels, diffuser vanes; buckets and bucket-fitted chains; bands for band-type liquid elevators; pressure chambers.”
Furthermore, the ruling precedents cited by the requester are not relatable to the column pipes at issue. The stainless steel strips of N243232 (July 11, 2013) were specially designed to stabilize, secure, and hold pumps together which is integral and essential to safe and efficient operation. The stainless steel forgings of N260932 (February 19, 2015) were destined to be assembled to the “fluid end” of liquid power pumps. The fluid end of the pump circulates fluid under high pressure using a reciprocating action to create suction and discharge a flow of fluid. Again, this exemplifies a component essential to the operation of a pump. Although ruling N295526 classified a drill pipe as a machine part in heading 8431, HTSUS, neither heading 8431 nor a drill pipe application is analogous to the instant scenario. As a result, it is the opinion of this office that the column pipes are not provided for in heading 8413, HTSUS.
You have indicated that the products have been imported under 7304.39.0036, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other: having a wall thickness less than 12.7 mm. Please note that heading 7304, HTSUS, provides for seamless pipe and you have indicated that the product is electric resistance welded. You have also indicated that the product is “carbon stainless steel.” Carbon steel is a term that is commonly used in the industry to indicate that a steel product is produced from nonalloy steel. Stainless steel is an alloy steel product, therefore a steel product cannot be a carbon stainless steel.
The applicable subheading for the column pipes will be 7306.30.5090, 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 iron or nonalloy steel: having a wall thickness of 1.65 mm or more: other: other: with an outside diameter exceeding 114.3 mm but not exceeding 406.4 mm: other. 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 subheadings 7306.30.5090, 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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