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The tariff classification of a malleable cast iron pipe elbow from Canada
Issued January 27, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N271749 (January 27, 2016)
Tariff classification
HTS codes: 7307.19.9080
Headings: 7307
GRI rules applied: GRI 1
Product description
The product your client intends to import is described as a pipe or tube elbow casting from Canada. In its imported condition the elbow is made of malleable cast iron and will be further machined after importation. The elbow casting is intended to be ultimately used in a turboprop engine. It will be used as a fitting to connect a tube assembly to the engine case. You have mentioned the possible classification of the cast elbow in heading 8411, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of turbojets, turbopropellers, and gas turbines. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Additional U.S. Note 1 states, (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory; Section XVI Note 2 (g) excludes Parts of general use, as defined in note 2 to section XV, of base metal (section XV). Section XV Note 2 (a) defines parts of general use as Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals. Therefore, the elbow tube casting is excluded from Section XVI, and is precluded from classification in heading 8411.
CBP rationale
The applicable subheading for the cast tube elbow will be 7307.19.9080, (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: cast fittings: other, other, other, other, other, other, other.
Full text
N271749 January 27, 2016 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7307.19.9080 Mr. Michael E. Roll Pisani & Roll LLP Attorneys at Law 1875 Century Park East, Suite 600 Los Angeles, CA 90067 RE: The tariff classification of a malleable cast iron pipe elbow from Canada Dear Mr. Roll: In your letter dated December 23, 2015, you requested a tariff classification ruling on behalf of your client, Smiths Tubular Systems—Laconia, Inc. The product your client intends to import is described as a pipe or tube elbow casting from Canada. In its imported condition the elbow is made of malleable cast iron and will be further machined after importation. The elbow casting is intended to be ultimately used in a turboprop engine. It will be used as a fitting to connect a tube assembly to the engine case. You have mentioned the possible classification of the cast elbow in heading 8411, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of turbojets, turbopropellers, and gas turbines. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Additional U.S. Note 1 states, (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory; Section XVI Note 2 (g) excludes Parts of general use, as defined in note 2 to section XV, of base metal (section XV). Section XV Note 2 (a) defines parts of general use as Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals. Therefore, the elbow tube casting is excluded from Section XVI, and is precluded from classification in heading 8411. The applicable subheading for the cast tube elbow will be 7307.19.9080, (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: cast fittings: other, other, other, other, other, other, other. The rate of duty will be 6.2 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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