R03891 R0 Ruling Active

The tariff classification of steel rings/sleeves from Taiwan.

Issued May 25, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The products to be imported are cold-formed carbon steel rings/sleeves. These rings/sleeves will have either radius (rounded) edges or will be chamfered to a 45-degree angle on both ends. As imported, these rings/sleeves are ready for installation by welding into the chassis, frame or mounting bracket of an automobile.

CBP rationale

The applicable subheading for the steel rings/sleeves will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

NY R03891 May 25, 2006 CLA-2-73:RR:NC:1:117 R03891 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Kurt A. Christensen Viking Products Inc 2476 Waldorf Ct, NW PO Box 141400 Grand Rapids, MI 49315 RE: The tariff classification of steel rings/sleeves from Taiwan. Dear Mr. Christensen: In your letter dated May 5, 2006 you requested a tariff classification ruling. The products to be imported are cold-formed carbon steel rings/sleeves. These rings/sleeves will have either radius (rounded) edges or will be chamfered to a 45-degree angle on both ends. As imported, these rings/sleeves are ready for installation by welding into the chassis, frame or mounting bracket of an automobile. The applicable subheading for the steel rings/sleeves will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. You suggest classification of the subject merchandise in heading 7304 as a pipe or tube. However, a pipe section measuring less than 12 inches in length is not considered a pipe or tube, but rather a fitting. Tube or pipe fittings are defined and described in the Explanatory Notes to heading 7307 as products mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. Since the rings/sleeves do not function in this capacity, they cannot be classified in heading 7307. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gloria Stingone at 646-733-3020. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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