The tariff classification of stainless steel pipe fittingsfrom Mexico.
Issued October 6, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7307.23.00
Headings: 7307
Product description
The samples include reducer, tee and elbow fittings. You suggest classification under Harmonized Tariff Schedule (HTS) subheadings 8434.90 and 8438.90, which provide for various types of machinery parts. However, HTS Section XVI (which includes Chapter 84) Note 1.(g) states that this section does not cover parts of general use, as defined in note 2 to section XV, of base metal (section XV). Parts of general use as defined in note 2 to section XV includes articles of heading 7307, the heading for tube or pipe fittings of iron or steel.
CBP rationale
The applicable subheading for the stainless steel butt weld reducers, tees and elbows will be 7307.23.00, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, butt welding fittings.
Full text
NY 890226 October 6, 1993 CLA-2-73:S:N:N1:117 890226 CATEGORY: Classification TARIFF NO.: 7307.23.00 Mr. Eduardo Manteca Tri-Clover, Inc. 777 E. MacArthur Circle, Suite 14 Tucson, Arizona 85714 RE: The tariff classification of stainless steel pipe fittings from Mexico. Dear Mr. Manteca: In your letter dated September 8, 1993, you requested a tariff classification ruling. The products to be imported, described as flow components, are stainless steel butt weld pipe fittings. Representative samples were submitted with your ruling request. The samples include reducer, tee and elbow fittings. You suggest classification under Harmonized Tariff Schedule (HTS) subheadings 8434.90 and 8438.90, which provide for various types of machinery parts. However, HTS Section XVI (which includes Chapter 84) Note 1.(g) states that this section does not cover parts of general use, as defined in note 2 to section XV, of base metal (section XV). Parts of general use as defined in note 2 to section XV includes articles of heading 7307, the heading for tube or pipe fittings of iron or steel. The applicable subheading for the stainless steel butt weld reducers, tees and elbows will be 7307.23.00, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, butt welding fittings. The rate of duty will be 6.2 percent ad valorem. Articles classifiable under subheading 7307.23.00, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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
More rulings on the same tariff codes
The tariff classification of stainless steel adapters.
Country of origin and marking requirements applicable to stainless steel bends, tees and other tube and pipe fittings; NAFTA Marking Rules; 19 CFR 102.11(a)(3); Article 509
The tariff classification of stainless steel ferrules from Taiwan and China.
Country of origin determination for metal tubes manufactured in the U.S. and exported to Mexico for bending, cutting and polishing
The tariff classification of stainless steel tube fittings from Japan.
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