The tariff classification of stainless steel rings from China.

N026780 May 2, 2008 CLA-2-73:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. David Zhou Transnav Inc. 35105 Cricklewood New Baltimore, MI 48047-1535 RE: The tariff classification of stainless steel rings from China. Dear Mr. Zhou: In your letter dated April 25, 2008 you requested a tariff classification ruling. The product to be imported is a stainless steel ring that measures 89 mm in outside diameter. The height (or length) of the tube measures 38 mm. After importation, the ring will be used to reinforce a molded cup which is used in automobile suspension assemblies. The ring, in its imported condition, lacks identity as an automobile part. You have suggested that these rings be classified in subheading 7306.30.10 as a welded pipe or tube of circular cross section. However, the outside diameter of the ring exceeds the height (or length) of the ring. This product would not be considered a pipe or tube classifiable in subheading 7306.30.10. The applicable subheading for the stainless steel rings will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles or iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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