The tariff classification of alloy steel pipe fittings from India or China.

N003038 December 1, 2006 CLA-2-73:RR:E:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7307.99.5060 Mr. Larry E. Branch FMC Technologies 2825 West Washington Stephenville, TX 76401 RE: The tariff classification of alloy steel pipe fittings from India or China. Dear Mr. Branch: In your letter dated November 2, 2006 you requested a tariff classification ruling. The items to be imported consist of three types of pipe fittings. All three are manufactured from AISI 4130 alloy grade steel and have inside diameters that range from one to three inches. The first adapter has female threads on both ends and is used to connect pipe of one size and pressure rating to a second pipe with a different size and pressure rating. The second adapter has female threads on one end and an integrally machined API flange on the other end. This provides for the connection of tubing with a winged union connection to one with a flanged end connection. The last adapter, known as a tee, allows for a three-way connection that either connects tubing or tubing to a valve. The applicable subheading for the three fittings will be 7307.99.5060, 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 of alloy steel (except stainless steel). The rate of duty will be 4.3 percent. 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