L83398 L8 Ruling Active

The tariff classification of brass fittings from Mexico and Taiwan.

Issued March 31, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7412.20.0035

Headings: 7412

Product description

Your samples are being returned to you. You have submitted five samples of brass fittings that are used in commercial and residential plumbing applications. Part number 817ET-1 is a chrome-plated, brass 20 gauge extruded branch fitting that is threaded on top and has a nut attached. Part number 8482 is a chrome-plated brass 4” slip elbow that is threaded on both ends and has nuts attached to each end. Part number 1046-1 is a chrome-plated 20 gauge extruded brass offset fitting that is threaded on both ends and has nuts attached to each end. Part number 793C-1 is a chrome-plated 20 gauge brass coupling that is threaded on both ends with nuts attached to each end. Part 2186-1 is a cast brass tee fitting that is threaded and has nuts attached to the two slip joint ends. These fittings will be used to connect fixtures to the main waste pipe.

CBP rationale

The applicable subheading for all five fittings will be 7412.20.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for copper tube or pipe fitting (for example couplings, elbows, sleeves), of copper alloys, other, of copper-zinc base alloys, (brass), threaded, other.

Full text

NY L83398 March 31, 2005 CLA-2-74:RR:NC:N1:117 L83398 CATEGORY: Classification TARIFF NO.: 7412.20.0035 Mr. Craig Schau Menlo Worldwide Trade Services 6940 Engle Road, Suite A Middleburg Heights, Oh 44130 RE: The tariff classification of brass fittings from Mexico and Taiwan. Dear Mr. Schau: In your letter dated March 14, 2005, on behalf of your client, Oatey Supply Chain Services, you requested a tariff classification ruling. Your samples are being returned to you. You have submitted five samples of brass fittings that are used in commercial and residential plumbing applications. Part number 817ET-1 is a chrome-plated, brass 20 gauge extruded branch fitting that is threaded on top and has a nut attached. Part number 8482 is a chrome-plated brass 4” slip elbow that is threaded on both ends and has nuts attached to each end. Part number 1046-1 is a chrome-plated 20 gauge extruded brass offset fitting that is threaded on both ends and has nuts attached to each end. Part number 793C-1 is a chrome-plated 20 gauge brass coupling that is threaded on both ends with nuts attached to each end. Part 2186-1 is a cast brass tee fitting that is threaded and has nuts attached to the two slip joint ends. These fittings will be used to connect fixtures to the main waste pipe. The applicable subheading for all five fittings will be 7412.20.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for copper tube or pipe fitting (for example couplings, elbows, sleeves), of copper alloys, other, of copper-zinc base alloys, (brass), threaded, other. The rate of duty will be 5%. In your letter you suggest that these products should be classifiable under 7419.99.50. However, that subheading provides for other articles of copper, other, other, other other. 7412.20.00, which provides for copper tube or pipe fittings of copper alloys, is a more specific provision. 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 Gloria Stingone at 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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