The tariff classification of a ductile fitting from Canada

N361275May 27, 2026CLA-2: OT:RR:NC:N5:116
CATEGORY: Classification
TARIFF NO.: 7307.19.3060
Mr. Todd JonesE.P. Engineered Pump Systems, Ltd.1635 Industrial AvenuePort Coquitlam, V3C 6M9, CanadaRE: The tariff classification of a ductile fitting from CanadaDear Mr. Jones:We are replying to your request for a classification ruling regarding the EZ2200 2-inch Lift Out Couplingassembly that you wish to import. The merchandise is identified as Part Number EZ2200, a 2-inch Lift Out Coupling assembly used in sewageand wastewater pump installations. The EZ2200 is a passive, mechanical, ductile iron cast fitting/coupling that connects theto the pump discharge fixed discharge piping within a pump chamber or wet well.According to your submission, the Lift Out Coupling is designed to remain stationary and does not containany moving, electrical, hydraulic, or pumping components.In your submission, you suggest classification of the coupling under heading 7326, HTSUS, which providesfor “Other articles of iron or steel.” We disagree. Heading 7326, HTSUS, is a residual or basket provisionwhich covers a wide range of iron or steel articles that are not more specifically provided elsewhere in theHTSUS. The Explanatory Notes (ENs) to heading 7326, HTSUS, state that “This heading covers all iron orsteel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding,assembling, welding, turning, milling or perforating other than articles included in the preceding headings ofthis Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specificallycovered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326,HTSUS, if it is determined that the item is not more specifically provided for in any other heading of thetariff. Therefore, the coupling is precluded from heading, 7326, HTSUS. In the alternative, you suggest the coupling is classified in heading 8413, as a part of a liquid pump. Wedisagree. It sits exterior to the pump, as an interface between the discharge outlet and the discharge piping,and is used to install and align the pump. The coupling does not contribute to the actual operation of thepump or the process of displacing fluid. As the coupling is not an integral component part of the pump, it isexcluded from heading 8413.
The applicable subheading for the ductile cast iron 2-inch Lift Out Coupling assembly, Part Number EZ220, will be 7307.19.3060, HTSUS, which provides for tube or pipe fittings (for example, couplings, elbows,sleeves), of iron or steel, cast fittings, other, ductile fittings, other, threaded. The rate of duty will be 5.6percent ad valorem.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.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 documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, contactNational Import Specialist Neil M. Cohen at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division