N241112 N2 Ruling Active

The tariff classification of aluminum tee fittings from Germany

Issued May 17, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7609.00.0000

Headings: 7609

Product description

The product you intend to import is described as a threaded aluminum alloy tee which functions as a fitting to connect the bores of three pipes together. The tee will be imported and sold with three nuts, one circlip and three seals which will be used together with the tee as single units packaged and ready for retail sale. The tee kit will be used to replace a section of a welded pipe and to connect to other pipes. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Based on your description the tee sets will be regarded for tariff classification purposes as "goods put up in sets for retail sale" whose essential character is imparted by the tee pipe fittings.

CBP rationale

The applicable subheading for the aluminum tee fitting sets will be 7609.00.0000, HTSUS, which provides for aluminum tube or pipe fittings (for example, couplings, elbows, sleeves).

Full text

N241112 May 17, 2013 CLA-2-76:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 7609.00.0000 Ms. Gail Coakley Compliance Specialist Airbus Americas, Inc 21780 Filigree Court Ashburn, VA 20147 RE: The tariff classification of aluminum tee fittings from Germany Dear Ms. Coakley: In your letter dated April 23, 2013 you requested a tariff classification ruling. The product you intend to import is described as a threaded aluminum alloy tee which functions as a fitting to connect the bores of three pipes together. The tee will be imported and sold with three nuts, one circlip and three seals which will be used together with the tee as single units packaged and ready for retail sale. The tee kit will be used to replace a section of a welded pipe and to connect to other pipes. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Based on your description the tee sets will be regarded for tariff classification purposes as "goods put up in sets for retail sale" whose essential character is imparted by the tee pipe fittings. The applicable subheading for the aluminum tee fitting sets will be 7609.00.0000, HTSUS, which provides for aluminum tube or pipe fittings (for example, couplings, elbows, sleeves). The rate of duty will be 5.7 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 Mary Ellen Laker at (646) 733-3020. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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