CLA-2-73:RR:NC:1:117 D81414
7307.99.5045; 7318.15.8080; 7326.90.85
Mr. Karl F. Krueger
AEI Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216
RE: The tariff classification of steel duct system components
from Canada.
Dear Mr. Krueger:
In your letter dated August 6, 1998 on behalf of Pursley
2000, Inc., you requested a tariff classification ruling.
Representative samples were submitted with your ruling request.
The products to be imported are various components used in
underfloor duct systems, including ducts, fittings, retaining
brackets, leveling legs, spacer saddles, screws and junction
boxes. These components are made of galvanized steel. The ducts
are made of two channel shapes, the shallow channel shape
overlapping the deeper channel shape; the two sections are then
spot welded together forming a pipe/tube having a rectangular
cross section. The ducts come in standard 10-foot lengths and
standard O.D.'s of 3" x 1 1/2" and 6 1/2" x 1 1/2". The fittings
which connect the ducts include elbows and reducer couplings.
The spacer saddles are channels with holes drilled along the
length. The junction boxes do not have any electrical
connections, plugs or sockets.
You express the opinion that the ducts are not classifiable
under headings 7304, 7305 or 7306, HTS, as steel pipes or tubes
because of how they are constructed (overlap and spot-welded).
However, iron and steel pipes and tubes other than of seamless or
welded (abutting edges welded without filler metal by flash-welding, by electric resistance or induction welding, or by
submerged arc welding with filler metal) construction can be
classified under headings 7305 or 7306. Heading 7305, for
example, provides for "other pipes and tubes (for example,
welded, riveted or similarly closed)...." Heading 7306 provides
for "other tubes, pipes and hollow profiles (for example, open
seamed or welded, riveted or similarly closed)...."
The applicable subheading for the galvanized steel ducts
will be 7306.90.1000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other tubes, pipes and hollow
profiles (for example, open seamed or welded, riveted or
similarly closed), of iron or steel, other, of iron or nonalloy
steel. The general rate of duty will be 1.1 percent ad valorem.
The applicable subheading for the drilled galvanized steel
spacer channels will be 7216.91.0000, HTS, if
cold-formed/finished from flat-rolled products, or 7216.99.00,
HTS, if not cold-formed/finished from flat-rolled products.
7216.91.00 provides for angles, shapes and sections of iron or
nonalloy steel, other, cold-formed or cold-finished from flat-rolled products. 7216.99.0000 provides for angles, shapes and
sections of iron or nonalloy steel, other, other. The general
rate of duty for both these subheadings will be 2.6 percent ad
valorem.
The applicable subheading for the galvanized steel fittings
will be 7307.99.5045, HTS, 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 general rate of duty will be 4.7 percent ad valorem
The applicable subheading for the steel screws will be
7318.15.8080, HTS, which provides for screws, bolts, nuts, coach
screws, screw hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles, of iron or
steel, threaded articles, other screws and bolts, whether or not
with their nuts or washers, other, having shanks or threads with
a diameter of 6 mm or more, other, other, other. The general
rate of duty will be 8.7 percent ad valorem.
The applicable subheading for the steel retaining brackets,
leveling legs and empty junction boxes will be 7326.90.85, HTS,
which provides for other articles of iron or steel, other, other,
other, other. The general rate of duty will be 3.5 percent ad
valorem.
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 Paula
Ilardi at 212-466-5476.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division