D87533 D8 Ruling Active

The tariff classification of stainless steel sanitary fittings from Thailand.

Issued February 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7307.23.0000, 7307.22.5000

Headings: 7307

Product description

The items you plan to import are stainless steel elbow and tee fittings with an number of different end configurations, all of which are used in various sanitary process industries.  While all of these fittings have at least one butt weld end, the other sides may come in a variety of end finishes. Figure A is an elbow which has been threaded on one side and butt weld on the other. The clamp elbow in Figure B has one flanged end which is designed to be used in conjunction with another flanged end fitting and held together with a gasket and clamp. Figure C has one male end and one butt weld end. The male end is made to fit inside the threaded fitting and is secured with a nut. The items in Figure D have threaded and butt weld ends, while the tees in Figure E have butt weld and flanged(or clamp) ends.

CBP rationale

The applicable subheading for the elbow in Figure A(with one threaded end and one butt-weld end) will be 7307.22.5000, 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, threaded elbows, bends and sleeves, other. The applicable subheading for the clamp elbow in Figure B(with one flanged end and one butt weld end) will be 7307.23.0000, 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, butt welding fittings. The applicable subheading for the male elbow in Figure C (with one butt weld end) will be 7307.23.0000, 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, butt welding fittings. The applicable subheading for the threaded tees in Figure D (with at least one butt weld end) will be 7307.23.5000, 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, butt welding fittings. The applicable subheading for the clamp or flanged tees figure E(with at least one butt weld end) will be 7307.23.5000, 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, butt welding fittings.

Full text

NY D87533 February 23, 1999 CLA-2-73:RR:NC:1:117 D87533 CATEGORY: Classification TARIFF NO.: 7307.22.5000,7307.23.0000 Mr. J.L. Rocklin Taitech Precision Industries 2000 North Ivar Avenue Los Angeles, California 90068 RE: The tariff classification of stainless steel sanitary fittings from Thailand. Dear Mr. Rocklin: In your letter dated January 28, 1999 you requested a tariff classification ruling. The items you plan to import are stainless steel elbow and tee fittings with an number of different end configurations, all of which are used in various sanitary process industries.  While all of these fittings have at least one butt weld end, the other sides may come in a variety of end finishes. Figure A is an elbow which has been threaded on one side and butt weld on the other. The clamp elbow in Figure B has one flanged end which is designed to be used in conjunction with another flanged end fitting and held together with a gasket and clamp. Figure C has one male end and one butt weld end. The male end is made to fit inside the threaded fitting and is secured with a nut. The items in Figure D have threaded and butt weld ends, while the tees in Figure E have butt weld and flanged(or clamp) ends. The applicable subheading for the elbow in Figure A(with one threaded end and one butt-weld end) will be 7307.22.5000, 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, threaded elbows, bends and sleeves, other. The general rate of duty will be 6.2 percent ad valorem. The applicable subheading for the clamp elbow in Figure B(with one flanged end and one butt weld end) will be 7307.23.0000, 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, butt welding fittings. The general rate of duty will be 5 percent ad valorem. The applicable subheading for the male elbow in Figure C (with one butt weld end) will be 7307.23.0000, 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, butt welding fittings. The general rate of duty will be 5 percent ad valorem. The applicable subheading for the threaded tees in Figure D (with at least one butt weld end) will be 7307.23.5000, 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, butt welding fittings. The general rate of duty will be 5 percent ad valorem. The applicable subheading for the clamp or flanged tees figure E(with at least one butt weld end) will be 7307.23.5000, 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, butt welding fittings. The rate of duty will be 5 percent ad valorem. Articles which are classifiable under subheadings 7307.22.5000 and 7307.23.0000, HTS, which are products of Thailand 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 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 212-637-7016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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