CBP Ruling 950353 — Double Walled Pipes; Ruling 087434 Modified

Tariff classification

HTS codes: 7306.30.50, 7306.90.50, 7306.30.10

Headings: 7306

Product description

The pipe in issue consisted of an inner pipe of aluminum within an outer pipe of galvanized steel. The pipes were connected by snap-locking the ends. Each pipe was said to have a rolled seam (known in the trade as an open seam) where the edges overlap and are rolled together under pressure.

CBP rationale

Ruling 087434 cited relevant Harmonized Commodity Description and Coding System Explanatory Notes (ENs) in concluding that the double walled pipes were not considered to be tubes and pipes for tariff purposes but rather hollow profiles. The ruling held that the pipes were classifiable in subheadings 7306.30.1000 or 7306.30.50, HTSUSA, depending on wall thickness. Both provisions cover welded tubes, pipes and hollow profiles of circular cross section. Heading 7306 covers tubes, pipes and hollow profiles that are produced by joining unclosed, tubular shapes from flat rolled products by open seaming, welding, riveting, or similar processes. The double walled pipes in ruling 087434 were said to have open seams produced by overlapping and rolling the edges. The reference in the ruling to spot welding was to part of the method of joining the pipes together.

Full text

HQ 950353 September 27, 1991 CLA-2:CO:R:C:M 950353 JAS CATEGORY: Classification TARIFF NO.: 7306.30.10, 7306.30.50, 7306.90.50 Alex Romero, Jr. A. F. Romero & Co., Inc. 477 Railroad Blvd., P.O. Box 989 Calexico, California 92231-0989 RE: Double Walled Pipes; Ruling 087434 Modified Dear Mr. Romero: Your letter of June 19, 1990, on behalf of American Metal Products, Inc., Los Angeles, concerned the tariff status of double walled pipes used in gas vent systems. We replied to you by letter dated October 18, 1990 (087434). FACTS: The pipe in issue consisted of an inner pipe of aluminum within an outer pipe of galvanized steel. The pipes were connected by snap-locking the ends. Each pipe was said to have a rolled seam (known in the trade as an open seam) where the edges overlap and are rolled together under pressure. ISSUE: Whether the pipes are regarded for tariff purposes as tubes, pipes and hollow profiles; whether they are welded for tariff purposes. LAW AND ANALYSIS: Ruling 087434 cited relevant Harmonized Commodity Description and Coding System Explanatory Notes (ENs) in concluding that the double walled pipes were not considered to be tubes and pipes for tariff purposes but rather hollow profiles. The ruling held that the pipes were classifiable in subheadings 7306.30.1000 or 7306.30.50, HTSUSA, depending on wall thickness. Both provisions cover welded tubes, pipes and hollow profiles of circular cross section. Heading 7306 covers tubes, pipes and hollow profiles that are produced by joining unclosed, tubular shapes from flat rolled products by open seaming, welding, riveting, or similar processes. The double walled pipes in ruling 087434 were said to have open seams produced by overlapping and rolling the edges. The reference in the ruling to spot welding was to part of the method of joining the pipes together. HOLDING: The double walled pipes the subject of ruling 087434 are not welded for subheading 7306.30 purposes. The pipe sections are classifiable in subheading 7306.90.1000, HTSUSA, other tubes, pipes and hollow profiles. The rate of duty is 1.9 percent ad valorem. EFFECT ON OTHER RULINGS: Ruling 087434, dated October 18, 1990, is hereby modified under the authority of section 177.9(d), Customs Regulations. Sincerely, John Durant, Director Commercial Rulings Division

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