The tariff classification of stainless steel and woven fiberglass expansion joints from Canada.

N012110 June 19, 2007 CLA-2-73:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7307.29.0090 Mr. John L. Anctil Livingston International Trade Services, Inc. 97 Route 2 South Alburgh, VT 05440 RE: The tariff classification of stainless steel and woven fiberglass expansion joints from Canada. Dear Mr. Anctil: In your letter dated May 22, 2007, on behalf of your client Sudbury International Engineered Products Ltd, you requested a tariff classification ruling. The item to be imported is an expansion joint used in a low pressure ducting system. It consists of a mild steel or stainless steel frame, a flexible belt and a fabric insulation pillow. The flexible fabric is a weave of fiberglass with a series of very thin plastic coatings and thin film of plastic on one side. This fabric may be bare or it may be constructed with additional insulation and cloth. The fabric belt (including the additional insulation and cloth) and pillow comprise approximately 8 percent by weight and 25 percent by value of the finished composite joint, with the steel component comprising the balance of both the weight and value. The fabric component serves to absorb the heat-induced growth of the system in order to reduce the stress on it and its nearby components. In addition to providing support for the fabric belt and pillow, the steel frame serves to attach the fabric to the ducts as well as to connect the two ducts together. In this case, it has been determined that the essential character of this expansion joint is represented by the steel component. The applicable subheading for the stainless steel and fiberglass expansion joint will be 7307.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other, other. The general rate of duty will be 5 percent. The applicable subheading for the mild steel and fiberglass expansion joint will be 7307.99.5045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other other, of iron or nonalloy steel, other. The general rate of duty will be 4.3 percent. 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 Gloria Stingone at 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division