N110936 N1 Ruling Active

The tariff classification of steel tubes from China.

Issued July 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7304.51.5045, 7304.31.6010

Headings: 7304

Product description

The products you plan to import are different types of steel boiler tubes. The nonalloy tubes will meet the ASTM A 210/ASME SA 210 (Grade A-1), specification for seamless medium-carbon steel boiler and superheater tubes. The alloy tubes will be made to the ASTM A 213/ASME SA 213 (Grades T11 and T22) specification for seamless ferritic and austentitic alloy-steel boiler, superheater and heat-exchanger tubes. All tubes are cold-rolled/cold-drawn.

CBP rationale

The applicable subheading for the nonalloy steel tubes will be 7304.31.6010, 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 iron or nonalloy steel, cold-drawn or cold-rolled (cold-reduced), other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. The applicable subheading for the alloy steel tubes will be 7304.51.5045, 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 other alloy steel, cold-drawn or cold-rolled (cold-reduced), other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters, other.

Full text

N110936 July 16, 2010 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7304.31.6010; 7304.51.5045 Mr. Ming Pan PMC International Inc 161-15 Rockaway Blvd, Suite 107 Jamaica, NY 11434 RE: The tariff classification of steel tubes from China. Dear Mr. Pan: In your letter dated June 17, 2010, on behalf of SSI Inc, you requested a tariff classification ruling. The products you plan to import are different types of steel boiler tubes. The nonalloy tubes will meet the ASTM A 210/ASME SA 210 (Grade A-1), specification for seamless medium-carbon steel boiler and superheater tubes. The alloy tubes will be made to the ASTM A 213/ASME SA 213 (Grades T11 and T22) specification for seamless ferritic and austentitic alloy-steel boiler, superheater and heat-exchanger tubes. All tubes are cold-rolled/cold-drawn. The applicable subheading for the nonalloy steel tubes will be 7304.31.6010, 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 iron or nonalloy steel, cold-drawn or cold-rolled (cold-reduced), other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters. The rate of duty will be free. The applicable subheading for the alloy steel tubes will be 7304.51.5045, 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 other alloy steel, cold-drawn or cold-rolled (cold-reduced), other, suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters, other. The rate of duty will be free. One of the classifications you suggest for the alloy steel tubes is 7304.51.5015 as heat-resisting steel. However, based upon the chromium content of these particular grades, your products do not meet the Chapter 72, Additional U.S. Note 1(g) definition for heat-resisting steel. You make reference to antidumping/countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD"). 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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