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N021438 N0 Ruling Active

The tariff classification of sewer and drain castings from China

Issued January 8, 2008 by U.S. Customs and Border Protection.

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N0 N021438 (January 8, 2008)

Tariff classification

HTS codes: 7325.99.5000

Headings: 7325

Product description

The merchandise consists of manhole covers, rings, frames, grates and valve boxes. The articles will be used for sewage and storm water drainage systems. You indicate in your letter that all of the articles will be made of ductile iron castings. The castings include MH775AR-DI ductile iron ring DR number 610-4220, MH775CEP-DI ductile iron cover DR number 610-4240 and VB514APT ductile iron 5¼ inch VBADJ plow top. According to the information you provided, the items are circular and rectangular as per customer requirements.

CBP rationale

The applicable subheading for the manhole covers, rings, frames, grates and valve boxes will be 7325.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, other, other, other.

Full text

N021438 January 8, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7325.99.5000 Ms. Rosa De La Fuente Star Pipe Products 4018 Westhollow Parkway Houston, TX 77082 RE: The tariff classification of sewer and drain castings from China Dear Ms. De La Fuente: In your letter dated January 2, 2008, you requested a tariff classification ruling. A copy of photographs of a manhole ring and cover, complete assembly and valve box was submitted with your letter for our review. The merchandise consists of manhole covers, rings, frames, grates and valve boxes. The articles will be used for sewage and storm water drainage systems. You indicate in your letter that all of the articles will be made of ductile iron castings. The castings include MH775AR-DI ductile iron ring DR number 610-4220, MH775CEP-DI ductile iron cover DR number 610-4240 and VB514APT ductile iron 5¼ inch VBADJ plow top. According to the information you provided, the items are circular and rectangular as per customer requirements. The applicable subheading for the manhole covers, rings, frames, grates and valve boxes will be 7325.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, other, other, other. The rate of duty will be 2.9 percent ad valorem. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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