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M82071 M8 Ruling Active

The tariff classification of pipe fittings from Brazil and China

Issued May 5, 2006 by U.S. Customs and Border Protection.

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M8 M82071 (May 5, 2006)

Tariff classification

HTS codes: 7326.90.8587, 7419.99.5010

Headings: 7419, 7326

Product description

The merchandise is the Taco Twin Tee, a single pipe fitting designed to replace two primary circuit tees. They will be used primarily for industrial applications in the fan coil industry in hotels and office buildings. The fittings are suitable for sweat or grooved supply line pipe sizes from 1.25 inches to 6 inches NPT (National Pipe Thread). The Taco Twin Tee is available in bronze or ductile iron.

CBP rationale

The applicable subheading for the ductile iron Twin Tee from China will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The applicable subheading for the bronze Twin Tee from China or Brazil will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, other, brass plumbing goods not elsewhere specified or included.

Full text

NY M82071 May 5, 2006 CLA-2-73:RR:NC:N1:113 M82071 CATEGORY: Classification TARIFF NO.: 7326.90.8587; 7419.99.5010 Ms. Heather Ganley Taco, Inc. 1160 Cranston Street Cranston, RI 02920 RE: The tariff classification of pipe fittings from Brazil and China Dear Ms Ganley: In your letter dated March 30, 2000, you requested a tariff classification ruling. The merchandise is the Taco Twin Tee, a single pipe fitting designed to replace two primary circuit tees. They will be used primarily for industrial applications in the fan coil industry in hotels and office buildings. The fittings are suitable for sweat or grooved supply line pipe sizes from 1.25 inches to 6 inches NPT (National Pipe Thread). The Taco Twin Tee is available in bronze or ductile iron. The applicable subheading for the ductile iron Twin Tee from China will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The regular rate of duty will be 2.9 percent ad valorem. Articles classifiable under subheading 7326.90.8587, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The applicable subheading for the bronze Twin Tee from China or Brazil will be 7419.99.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of copper, other, other, other, other, brass plumbing goods not elsewhere specified or included. The regular rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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