The tariff classification of stainless steel pipe from Japan.
Issued April 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7304.49.0005, 7304.41.6005
Headings: 7304
Product description
The product you plan to import is described as nickel-iron-chromium alloy seamless pipe and tube made to ASTM B407. With the iron content predominating by weight over each of the other elements, this metal also contains 30 to 35 percent nickel, 19 to 23 percent chromium and a maximum of .1 percent carbon. Meeting the Chapter 72, Note 1(e) definition of stainless steel, this circular pipe has an outside diameter of 4.5 inches (114.3 mm) and can be either cold-rolled or hot-rolled.
CBP rationale
The applicable subheading for the cold-rolled stainless steel seamless pipe will be 7304.41.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of stainless steel, cold-drawn or cold-rolled (cold-reduced), other, of high-nickel alloy steel. The applicable subheading for the hot-rolled stainless steel seamless pipe will be 7304.49.0005, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of stainless steel, other, of high-nickel alloy steel.
Full text
N098082 April 9, 2010 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7304.41.6005; 7304.49.0005 Ms. Kathleen M. McGuire Toyota Tsusho America, Inc. 1300 Post Oak Blvd. Suite 1850 Houston, TX 77056 RE: The tariff classification of stainless steel pipe from Japan. Dear Ms. McGuire: In your letter dated March 17, 2010 you requested a tariff classification ruling. The product you plan to import is described as nickel-iron-chromium alloy seamless pipe and tube made to ASTM B407. With the iron content predominating by weight over each of the other elements, this metal also contains 30 to 35 percent nickel, 19 to 23 percent chromium and a maximum of .1 percent carbon. Meeting the Chapter 72, Note 1(e) definition of stainless steel, this circular pipe has an outside diameter of 4.5 inches (114.3 mm) and can be either cold-rolled or hot-rolled. The applicable subheading for the cold-rolled stainless steel seamless pipe will be 7304.41.6005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of stainless steel, cold-drawn or cold-rolled (cold-reduced), other, of high-nickel alloy steel. The rate of duty will be free. The applicable subheading for the hot-rolled stainless steel seamless pipe will be 7304.49.0005, HTSUS, which provides for tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, other, of circular cross section, of stainless steel, other, of high-nickel alloy steel. The 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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