889873 88 Ruling Active

The tariff classification of pipe fittings from Canada.

Issued September 27, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7307.99.50, 7307.29.00, 7609.00.00

Headings: 7307, 7609

Product description

The products to be imported are galvanized steel, stainless steel and aluminum ductwork pipe fittings which will be used for commercial and industrial ventilation, air-conditioning and dust collecting systems. Drawings of the fittings were submitted. The types of fittings include reducers, bends/elbows and laterals.

CBP rationale

The applicable subheading for the stainless steel pipe fittings will be 7307.29.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other. The applicable subheading for the galvanized steel pipe fittings will be 7307.99.50, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other.

Full text

NY 889873 September 27, 1993 CLA-2-73:S:N:N1:117 889873 CATEGORY: Classification TARIFF NO.: 7307.29.00; 7307.99.50; 7609.00.00 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service Road P.O. Box 188 Champlain, N.Y. 12919 RE: The tariff classification of pipe fittings from Canada. Dear Ms. Trombley: In your letter dated August 24, 1993 on behalf of Fabtech Inc., you requested a tariff classification ruling. The products to be imported are galvanized steel, stainless steel and aluminum ductwork pipe fittings which will be used for commercial and industrial ventilation, air-conditioning and dust collecting systems. Drawings of the fittings were submitted. The types of fittings include reducers, bends/elbows and laterals. The applicable subheading for the stainless steel pipe fittings will be 7307.29.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other. The rate of duty will be 6.2 percent ad valorem. Goods classifiable under subheading 7307.29.00, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. The applicable subheading for the galvanized steel pipe fittings will be 7307.99.50, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other. The rate of duty will be 6.2 percent ad valorem. Goods classifiable under subheading 7307.99.50, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. The applicable subheading for the aluminum pipe fittings will be 7609.00.00, HTS, which provides for aluminum tube or pipe fittings (for example, couplings, elbows, sleeves). The rate of duty will be 5.7 percent ad valorem. Goods classifiable under subheading 7609.00.00, HTS, which have originated in the territory of Canada, will be free of duty under the United States-Canada Free-Trade Agreement upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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