The tariff classification of a bellows from South Korea

N363399
July 31, 2026
CLA-2-83:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 8307.90.3000
Alexander Hauser NSK 4200 Goss Road Ann Arbor, MI 48105 RE: The tariff classification of a bellows from South Korea Dear Mr. Hauser: In your letter dated July 17, 2026, you requested a tariff classification ruling. Informational material was submitted with your request. The merchandise under consideration is a bellows, product # GF6-0190-51522. It is designed to function as a housing and seal for an actuating piston used in gas pressure control valves. The bellows consists of a corrugated tube made of inconel, a nickel-based alloy, and two stainless steel fittings attached to both ends. The corrugated tube is flexible and can expand and contract with the piston as it moves from a length of 55 millimeters to a maximum of 158 millimeters. The applicable subheading for the bellows will be 8307.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flexible tubing of base metal, with or without fittings: Of other base metal: 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 provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties 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 either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Gay at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division