The tariff classification a flexible tube from South Korea

N361689May 29, 2026CLA-2-83:OT:RR:NC:N:1:113
CATEGORY: Classification
TARIFF NO.: 8307.10.3000
Eunyoung ShimShinhan Customs Service704 Nonhyeon-RoSeoul 06052South KoreaRE: The tariff classification a flexible tube from South KoreaDear Eunyoung Shim:In your letter dated
May 21, 2026
, you requested a tariff classification ruling on behalf of your client,Loogaflex Co.,Lt. echnical information with your request. d T was submittedThe item under consideration is a flexible tube, Model # EFGC-034-BJ-1414-72. It is designed to connect agas supply for food service utilities such as cooking ranges and ovens. The interior is made of a flexiblecorrugated stainless steel tube wrapped with a stainless steel braid, while the exterior is covered with aprotective layer of polyvinyl chloride (PVC) giving the tube the characteristic of flexibility. Predominantlythe tube is made of stainless steel the tube includes an adapter and bushing assembly on each end to secure itin place and serve as fittings.The applicable subheading for the flexible tubing will be 8307.10.3000, Harmonized Tariff Schedule of theUnited States (HTSUS), which provides for “Flexible tubing of base metal, with or without fittings: Of ironor steel: With fittings.” The general rate of duty will be 3.8 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 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 the classification 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 and Border ProtectionRegulations (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, please contactNational Import Specialist Matthew Gay at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division