CBP Ruling N296555 — The tariff classification of steel branch outlets from Taiwan

Tariff classification

Headings: 7307

Product description

The products to be imported are described as fabricated fire sprinkler system sections. These carbon steel branch outlets will be imported in a wide range of sizes and are used to connect a threaded sprinkler head to the main pipe system. You suggest classification of the steel branch outlets in heading 7308, Harmonized Tariff Schedule of the United States (HTSUS), which provides structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. Although the branch outlets are used within structures, this office finds that they are not parts of structures but rather are more specifically fittings that connect pipe (main pipe system) to an apparatus (sprinkler head). Pipe fittings are specifically provided for in heading 7307, HTSUS.

CBP rationale

The applicable subheading for the threaded steel branch outlet fittings will be 7307.92.3010, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, threaded elbows, bends and sleeves, sleeves (couplings), of iron or nonalloy steel.

Full text

N296555 May 30, 2018 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7307.92.3010 Mr. Scott W. Schmid BlueSteel Services LLC One Centerpointe Drive, Suite 510 Lake Oswego, OR 97035 RE: The tariff classification of steel branch outlets from Taiwan Dear Mr. Schmid: In your letter dated April 30, 2018, you requested a tariff classification ruling. The products to be imported are described as fabricated fire sprinkler system sections. These carbon steel branch outlets will be imported in a wide range of sizes and are used to connect a threaded sprinkler head to the main pipe system. You suggest classification of the steel branch outlets in heading 7308, Harmonized Tariff Schedule of the United States (HTSUS), which provides structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. Although the branch outlets are used within structures, this office finds that they are not parts of structures but rather are more specifically fittings that connect pipe (main pipe system) to an apparatus (sprinkler head). Pipe fittings are specifically provided for in heading 7307, HTSUS. The applicable subheading for the threaded steel branch outlet fittings will be 7307.92.3010, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, threaded elbows, bends and sleeves, sleeves (couplings), of iron or nonalloy steel. 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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