J80273 J8 Ruling Active

The tariff classification of steel swivel joint spool from India.

Issued February 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

In a subsequent visit to this office, you provided a product catalog, photographs and a representative sample of the product you plan to import. The product you plan to import is described as a swivel joint spool. Carbon steel plates made to ASTM Specifications A 515/516 are bent, rolled, welded and further processed in India to form the spools. ASTM Specification A 515 is the Standard Specification for Pressure Vessel Plates, Carbon Steel, for Intermediate-and Higher-Temperature Service. ASTM Specification A 516 is the Standard Specification for Pressure Vessel Plates, Carbon Steel, for Moderate-and Lower-Temperature Service. The spools may also be made of stainless steel. Only the swivel joint spools are being imported. After importation elbows and flanges are connected to the spools to make various styles of swivel joints; these include single, double and triple swivels that permit varying degrees of movement of the swivel joint.

CBP rationale

The applicable subheading for the carbon steel and stainless steel swivel joint spools will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

NY J80273 February 10, 2003 CLA-2-73:RR:NC:1:117 J80273 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Jay Shah GNY Equipment, LLC 71 East Industry Court Deer Park, NY 11729 RE: The tariff classification of steel swivel joint spool from India. Dear Mr. Shah: In your letter dated December 12, 2002, you requested a tariff classification ruling. In a subsequent visit to this office, you provided a product catalog, photographs and a representative sample of the product you plan to import. The product you plan to import is described as a swivel joint spool. Carbon steel plates made to ASTM Specifications A 515/516 are bent, rolled, welded and further processed in India to form the spools. ASTM Specification A 515 is the Standard Specification for Pressure Vessel Plates, Carbon Steel, for Intermediate-and Higher-Temperature Service. ASTM Specification A 516 is the Standard Specification for Pressure Vessel Plates, Carbon Steel, for Moderate-and Lower-Temperature Service. The spools may also be made of stainless steel. Only the swivel joint spools are being imported. After importation elbows and flanges are connected to the spools to make various styles of swivel joints; these include single, double and triple swivels that permit varying degrees of movement of the swivel joint. The applicable subheading for the carbon steel and stainless steel swivel joint spools will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 percent ad valorem. 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 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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