The tariff classification of steel tubular products from Canada.
Issued March 7, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7304.49.00, 7305.31.60, 7306.40.50
Product description
Drawings and diagrams of the products to be imported were submitted with your ruling request. The products to be imported are described as pipe spools for a water purifying system. A Bill of Materials is shown on each pipe spool assembly drawing that was submitted. These pipe spools are pipes with fittings attached or pipes with valves attached or pipes with a combination of fittings and valves attached. The pipes are Schedule 10 plain end pipes made of Type 316L stainless steel and they range from 3 inches to 24 inches in diameter. They are made to ASTM Spec A 312, the Standard Specification for Seamless and Welded Austenitic Stainless Steel Pipes. The pipe spools/pipes are made to standard industry specifications for steel pipes. Any pipes imported without attachments or any pipes imported with fittings attached will be classified under the appropriate subheadings for tubes, pipes and hollow profiles of iron or steel in Chapter 73 as follows.
CBP rationale
The applicable subheading for the seamless stainless steel pipes will be 7304.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, seamless, of iron or steel, other, of circular cross section, of stainless steel, other. The applicable subheading for the welded stainless steel pipes measuring over 406.4 mm in outside diameter will be 7305.31.60, HTS, which provides for other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406. The applicable subheading for the welded stainless steel pipes measuring 406.4 mm or less in outside diameter will be 7306.40.50, HTS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of stainless steel, having a wall thickness of 1.
Full text
NY G86941 March 7, 2001 CLA-2-73:RR:NC:1:117 G86941 CATEGORY: Classification TARIFF NO.: 7304.49.00; 7305.31.60; 7306.40.50 Mr. Steve Homokay PBB Global Logistics 434 Delaware Ave. Buffalo, NY 14202 RE: The tariff classification of steel tubular products from Canada. Dear Mr. Homokay: In your letter dated January 30, 2001, you requested a tariff classification ruling. Drawings and diagrams of the products to be imported were submitted with your ruling request. The products to be imported are described as pipe spools for a water purifying system. A Bill of Materials is shown on each pipe spool assembly drawing that was submitted. These pipe spools are pipes with fittings attached or pipes with valves attached or pipes with a combination of fittings and valves attached. The pipes are Schedule 10 plain end pipes made of Type 316L stainless steel and they range from 3 inches to 24 inches in diameter. They are made to ASTM Spec A 312, the Standard Specification for Seamless and Welded Austenitic Stainless Steel Pipes. The pipe spools/pipes are made to standard industry specifications for steel pipes. Any pipes imported without attachments or any pipes imported with fittings attached will be classified under the appropriate subheadings for tubes, pipes and hollow profiles of iron or steel in Chapter 73 as follows. The applicable subheading for the seamless stainless steel pipes will be 7304.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hollow profiles, seamless, of iron or steel, other, of circular cross section, of stainless steel, other. The general rate of duty will be 2.3 percent ad valorem. The applicable subheading for the welded stainless steel pipes measuring over 406.4 mm in outside diameter will be 7305.31.60, HTS, which provides for other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel, other, welded, longitudinally welded, other, of alloy steel. The general rate of duty will be 1.5 percent ad valorem. The applicable subheading for the welded stainless steel pipes measuring 406.4 mm or less in outside diameter will be 7306.40.50, HTS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of stainless steel, having a wall thickness of 1.65 mm or more. The general rate of duty will be 1.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). With regard to the pipe spools/pipes with valves attached or with fittings and valves attached, specific information on the valves must be provided: the material from which the valves are made, the means by which the valves operate—hand, pneumatic, etc., and the type of valve—gate, solenoid, etc. Since you express the opinion that the pipe spools are classifiable under heading 8421, you may want to send us a brochure of the purification unit and show the location of the pipes you plan to import. However, there is no provision for parts of functional units. 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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