N204560 N2 Ruling Active

The tariff classification of carbon steel tubes from China.

Issued March 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7304.39.0040

Headings: 7304

Product description

The products you plan to import are steel tubes meeting ASTM A519, the Standard Specification for Seamless Carbon and Alloy Steel Mechanical Tubing. These hot finished carbon steel tubes have an outside diameter of 127 mm and a wall thickness of 15.75 mm. The tubing will ultimately be used in the manufacture of vehicle axles. You suggest classification of the tubes under subheading 8716.90.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trailers and semi-trailers, other vehicles not mechanically propelled; and parts thereof: Parts: Other…Axles and parts thereof. Although the subject tubes will be made into finished axles, at the time of importation they are merely tubes. Tubes are specifically provided for under heading 7304, HTSUS.

CBP rationale

The applicable subheading for the carbon steel tubes will be 7304.39.0040, 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, other, other, other, having an outside diameter exceeding 114.

Full text

N204560 March 5, 2012 CLA-2-73:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7304.39.0040 Mr. David S. Evans Pacific World Trade, Inc. 6970 Hillsdale Court Indianapolis, IN 46250 RE: The tariff classification of carbon steel tubes from China. Dear Mr. Evans: In your letter dated February 13, 2012 you requested a tariff classification ruling. The products you plan to import are steel tubes meeting ASTM A519, the Standard Specification for Seamless Carbon and Alloy Steel Mechanical Tubing. These hot finished carbon steel tubes have an outside diameter of 127 mm and a wall thickness of 15.75 mm. The tubing will ultimately be used in the manufacture of vehicle axles. You suggest classification of the tubes under subheading 8716.90.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trailers and semi-trailers, other vehicles not mechanically propelled; and parts thereof: Parts: Other…Axles and parts thereof. Although the subject tubes will be made into finished axles, at the time of importation they are merely tubes. Tubes are specifically provided for under heading 7304, HTSUS. The applicable subheading for the carbon steel tubes will be 7304.39.0040, 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, other, other, other, having an outside diameter exceeding 114.3 mm but less than 190.5 mm, having a wall thickness of 12.7 mm or more but less than 19 mm. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. 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://addcvd.cbp.gov/. 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, Thomas J. Russo Director National Commodity Specialist Division

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