The tariff classification of stainless steel pipes and fittings from China

 N297414 June 28, 2018 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7306.40.1015; 7306.40.5040; 7307.29.0090 Mr. David C. Liu AIRpipe USA 6855 South Kyrene Road, Suite 101 Tempe, AZ 85283 RE: The tariff classification of stainless steel pipes and fittings from China Dear Mr. Liu: In your letter received by our office on May 29, 2018, you requested a tariff classification ruling. Representative samples were included with your submission and will be returned under separate cover. The products to be imported are Type 304 stainless steel pipes and fittings used in compressed air and liquid systems. You indicate that the pipes and fittings are designed to be used together. The pipes, which have been cold-rolled from stainless steel sheet and then welded, have wall thicknesses ranging from 0.8 mm to 3.0 mm. Also, included are sealing rings which attach to the ends of the pipes and allow them to be press fit into the fittings which have expanded ends. The applicable subheading for the stainless steel pipes having a wall thickness less than 1.65 mm will be 7306.40.1015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of stainless steel, having a wall thickness of less than 1.65 mm, containing by weight more than 0.5 percent by weight of nickel, other. The rate of duty will be free. The applicable subheading for the stainless steel pipes having a wall thickness greater than 1.65 mm will be 7306.40.5040, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, welded, of circular cross section, of stainless steel, having a wall thickness of 1.65 mm or more, other, other, cold-drawn or cold-rolled (cold-reduced), containing more than 0.5 percent but less than 24 percent by weight of nickel. The rate of duty will be free. The applicable subheading for stainless steel pipe fittings will be 7307.29.0090, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, of stainless steel, other, other. The rate of duty will be 5 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 the World Wide Web at https://hts.usitc.gov/current. On March 8, 2018, President Trump proclaimed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under HTS subheadings 7306.40.1015 and 7306.40.5040, unless specifically excluded, are subject to additional duties. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers. 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