CLA-2-73:RR:E:NC:N1:117 R05049
Mr. Larry E. Branch
FMC Technologies
2825 West Washington
Stephenville, TX 76401
RE: The tariff classification of wing union fittings from China and India.
Dear Mr. Branch:
In your letter dated October 12, 2006 you requested a tariff classification ruling.
The items to be imported are three types of pipe fittings, known as wing unions. Each style of wing union consists of three parts, a male sub, female sub and a nut. Some may also incorporate an o-ring or seal ring. In all three styles, the nut connects the two subs together and each sub has a threaded end connection to join to the pipe or tube. They will be imported as complete assemblies or as individual components.
The three components of the first style are manufactured from a cast ductile iron material. In the second style, the male and female sub components are made from forged carbon steel material. The nut is manufactured from cast carbon steel. This style incorporates an o-ring that is made form Nitrile or Buna rubber. The three components of the third type of union fitting are made from alloy steel. It also incorporates a seal ring manufactured from Nitrile or Buna rubber.
The applicable subheading for the first type of wing union when imported as a complete assembly and for the male and female subs when imported separately will be 7307.19.3060, 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, threaded. The rate of duty will be 5.6 percent.
The applicable subheading for the second type of wing union when imported as a complete assembly and for the male and female subs when imported separately will be 7307.99.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other, of iron or nonalloy steel, other. The rate of duty will be 4.3 percent.
The applicable subheading for the third type of wing union when imported as a complete assembly and for the male and female subs when imported separately will be 7307.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other, of alloy steel. The rate of duty will be 4.3 percent.
The applicable subheading for the rubber o-rings of both types of wing unions, when imported separately, will be 4016.93.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber, other than hard rubber, other, gaskets, washers and other seals, other, o-rings. The rate of duty will be 2.5 percent.
You have suggested classification for the male and female subs in HTSUS 7307.92.3010 and 7307.92.3030. Both these provisions provide specifically for threaded elbows, bends and sleeves only. Although threaded, the wing unions are not enumerated in these provisions.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to the fitting nut
imported separately at this time. The classification determination may be impacted
by a court case currently pending in the Court of International Trade. See Generant Company, Inc. v. the United States, Ct. 06-00162.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court case has been resolved. The above referenced file is hereby administratively closed.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division