CLA-2-84/73:RR:NC:1:117 H87517
Ms. Karin Bogue
Komatsu America International Company
Parts Division
108 N. Industrial Drive
Ripley, TN 38063
RE: The tariff classification of steel hose fittings from Japan.
Dear Ms. Bogue:
In your letter dated January 17, 2002, you requested a tariff classification ruling.
The products to be imported are various types of threaded steel fittings such as elbows and tees to be used with rubber hose. These fittings are used in hydraulic excavators to connect rubber hose to valves or poppets. Some of the fittings are made by a casting process. You state that the issue of whether these hose fittings can be classified as iron or steel pipe and tube fittings in heading 7307 has been previously addressed. You cite HQ ruling 088393 dated 3/26/91. This ruling distinguishes between tubes/pipes and hose and states that a tube, as it is known within the industry, is made of a single extruded compound rather than many materials which hoses are made of. Therefore, if the hose is a single extruded compound, it would be considered a tube/pipe and the iron or steel fittings that connect it would be considered tube or pipe fittings classifiable in heading 7307. Upon our request, you sent some representative samples of the rubber hoses used with the steel fittings. One hose is covered on the exterior with what appears to be braided textile material. The exterior surface of the other two samples is rubber and these hoses are reinforced on the inside with some type of material. Since the representative samples are not made of a single extruded compound, they are not considered to be tube or pipe.
The applicable subheading for the steel fittings used to connect hose, if not specifically provided for elsewhere and if suitable for use solely or principally with the particular machines mentioned, will be 8431.49.90, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430, of machinery of heading 8426, 8429 or 8430, other, other. The rate of duty will be free.
The applicable subheading for any cast steel threaded elbows and tees used with pipes and tubes rather than with hose will be 7307.19.90, HTS, which provides for tube or pipe fittings (for
example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, other. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for any threaded elbows made by a process other than casting and used with pipes and tubes rather than with hose will be 7307.92.90, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, threaded elbows, bends and sleeves, other. The rate of duty will be 6.2 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 (heading 7307) at 646-733-3020 or National Import Specialist Patrick Wholey (heading 8431) at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division