The tariff classification of a flexible steel tube from India

N360456 April 20, 2026 CLA-2-83:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 8307.10.3000 Carrie Owens Kelley Drye & Warren LLP 670 Maine Ave SW Washington, DC 20024-3556 RE: The tariff classification of a flexible steel tube from India Dear Ms. Owens: In your letter dated April 6, 2026, you requested a tariff classification ruling on behalf of your client, The Metraflex Products Company. Descriptions, technical information, and photographs were submitted with your request. The item under consideration is a flexible steel tube, Model # BUF20300156, identified by Metraflex as a capsule. These tubes are designed for Heating, Ventilation, and Air Conditioning (HVAC) systems and are often welded to elbows or flange plates on each end to provide continuous flow for the base (liquid, gas, or air) the tube is meant to convey. Internally the tube is made of a corrugated stainless steel tube and wrapped with a stainless steel braid on the exterior giving the tube a flexible characteristic. The tube is predominantly made of steel and there are two stainless steel collars welded on each end of the tube that function as fittings. The applicable subheading for the flexible steel tube will be 8307.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Flexible tubing of base metal, with or without fittings: Of iron or steel: 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 matthew.gay@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division