The tariff classification of pipe fittings from China, Korea and Taiwan.

NY G84371 December 8, 2000 CLA-2-73:RR:NC:1:117 G84371 CATEGORY: Classification TARIFF NO.: 7307.99.50 Mr. Bob Chan ATECH 170 Makaala St. Hilo, HI 96720 RE: The tariff classification of pipe fittings from China, Korea and Taiwan. Dear Mr. Chan: In your letter dated November 10, 2000, you requested a tariff classification ruling. Drawings of the pipe fittings to be imported, along with illustrations depicting where and how these fittings will be used were submitted with your ruling request. The pipe fittings are made from precut high tensile steel hot-rolled seamed structural tubing measuring 1.5 inches in outside diameter and 2 mm (0.078 inch) in wall thickness. The fittings are made by welding together the precut lengths of straight or bent pipe to form tees, modified tees, modified crosses and coupling connectors. These fittings connect pipe in frame support structures for tents, carports, temporary sheds and other building structures. You express the opinion that these pipe fittings are not classified under HTSUS Heading 7307 which provides for tube or pipe fittings of iron or steel because they are not used for plumbing or fluid conduit purposes. You believe that these fittings should be classified under HTSUS Heading 9406, which provides for prefabricated buildings. Chapter Note 4 of Chapter 94, HTSUS, states: For the purposes of heading No. 94.06, the expression "prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. (emphasis added) The pipe fittings in question cannot be classified as prefabricated buildings when imported by themselves. Tube or pipe fittings of iron or steel are described in the Explanatory Notes to Heading 7307 as follows: This heading covers fittings of iron or steel, 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….This heading therefore includes…bends and return bends, reducers, tees, crosses…fittings for tubular railings and structural elements, off sets, multi-branch pieces, couplings or sleeves…. (emphasis added) Iron and steel tube or pipe fittings of Heading 7307 are therefore not limited to fittings used for plumbing or fluid conduit purposes. The applicable subheading for the steel pipe fittings will be 7307.99.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other. The rate of duty will be 4.3 percent ad valorem. Effective January 1, 2001, the rate of duty will remain 4.3 percent. 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 Paula Ilardi at 212-637-7016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division