N115541 N1 Ruling Active

The tariff classification of stainless steel rings made in Korea and imported from Canada

Issued August 4, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

An inspection certificate and a description of the manufacturing process were submitted for our review. The products to be imported are described as type 409L stainless steel welded “tubes”, part number 12000630. Each article measures approximately 88.9 mm in outside diameter and 62 mm in length. The ring has a wall thickness of approximately 1.8 mm. You indicate in your letter that after importation into the United States, the subject item will be used to produce an automotive down pipe component for emissions management.

CBP rationale

The applicable subheading for the stainless steel rings will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other.

Full text

N115541 August 4, 2010 CLA-2-73:OT:RR:NC:1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Michelle Moniaci Benteler Automotive 1780 Pond Run Auburn Hills, MI 48326 RE: The tariff classification of stainless steel rings made in Korea and imported from Canada Dear Ms. Moniaci: In your letter dated July 15, 2010 you requested a tariff classification ruling. An inspection certificate and a description of the manufacturing process were submitted for our review. The products to be imported are described as type 409L stainless steel welded “tubes”, part number 12000630. Each article measures approximately 88.9 mm in outside diameter and 62 mm in length. The ring has a wall thickness of approximately 1.8 mm. You indicate in your letter that after importation into the United States, the subject item will be used to produce an automotive down pipe component for emissions management. You state that the stainless steel rings at issue will be manufactured in Korea and imported from Canada. You suggest classification of the subject “tubes” in subheading 7306.40.50, as other tubes, pipes, and hollow profiles ( for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of a circular cross section, of stainless steel, having a wall thickness of 1.65 mm or more. However, because the diameter of the ring exceeds the length, the product would not be considered a pipe or tube of Chapter 73. The applicable subheading for the stainless steel rings will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, 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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