HQ 0088393 - Hose Fittings; Pipe and Tube Fittings - United States International Trade Commision Rulings

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HQ 088393

March 26, 1991

CLA-2 CO:R:C:M 088393 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 7307

Mr. K.V. Nielson
Vice President
Anvil Products
910 Sheraton Drive, Suite 410
Mars, PA 16046

RE: Hose Fittings; Pipe and Tube Fittings

Dear Mr. Nielson:

This is in reply to your letter of November 20, 1990, requesting classification and country of origin marking requirements for hose fittings, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our classification decision follows. Your country of origin marking question has been refered to the Value and Marking Branch.

FACTS:

The instant merchandise is described as "Hose Fittings." No samples, descriptions or catalogs were submitted. The classification will determine whether or not this merchandise is subject to the special marking requirements of Section 207 of the Trade and Tariff Act of 1984.

The current issue is presented by 19 USCA 1304(c), which states:

(1) Except as provided in paragraph (2), no exception may be made under subsection (a)(3) of this section with respect to pipes of iron, steel, or stainless steel, to pipe fittings of steel, stainless steel, chrome-moly steel, or cast and malleable iron each of which shall be marked with the English name of the country of origin by means of die stamping, cast-in-mold lettering, etching, or engraving.

(2) If, because of the nature of an article, it is technically or commercially infeasible to mark it by one of the four methods specified in paragraph (1), the article may be marked by an equally permanent method of marking such as paint stenciling or, in the case of small diameter pipe, tube, and fittings, by tagging the containers or bundles. (Emphasis added).

ISSUE:

Whether hose fittings made of steel are classifiable under heading 7326, HTSUSA, which provides for: "Other articles of iron or steel," or are they classifiable under heading 7307, HTSUSA, which provides for: "Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel."

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The question has arisen whether "hose fittings" are properly classifiable under the provision for "tube or pipe fittings." The court in John V. Carr & Son, Inc. v. United States, 76 Cust.Ct 162, C.D. 4652, (1976), stated: "It is to be noted that a 'tube' as it is known within the industry is made of a single extruded compound rather than many materials [which hoses are made of] and is never made on a flexible nylon mandrel [such as the hose in John V. Carr]." The court also stated:

With respect to this report [House Ways and Means Committee report, H. Rep. No. 537, 89th Cong., 1st Sess (1965)], defendant argues that 'hose' is similar to 'pipes and tubes.' Therefore, according to defendant, the hose involved is covered by the words 'pipes and tubes' which the report states are materials and thus are not included within the purview of 'fabricated components.' In point of fact, contrary to defendant's conclusion, the subject merchandise [hose] is not 'tube' or 'pipe.' (Emphasis added). Id. at 178.

The court also delineated the typical design of some hose fittings:

The fittings consist of a collar and an insert and nut. The collar fitting, which has threads on the inside, is screwed on over the end of the hose, with the interior threads of the collar interfacing with the exterior cover of the hose. The insert and nut, or in the case of the field reusable model, the insert alone, is tapered and threaded on the exterior. It is inserted inside the hose through the collar. The threads of the insert match those on the inside of the open end of the collar fitting. The insert is screwed through the collar into the hose, compressing and holding the hose between the insert on the inside and the collar on the outside.

There are two kinds of inserts, one of which is a two-piece or field-reusable fitting and may be installed or removed with the use of hand tools-a wrench and a vise. The other type of insert, usually applied in the factory, is a three- piece or factory-reusable fitting which consists of a loose nut and insert and requires the use of a mandrel to install.

Thus, although a "hose" may be considered a "tube" in common meaning, they are not interchangeable terms for tariff purposes. See J.E. Bernard & Co., Inc. v. United States, C.D. 4029, regarding the classification of flexible metal tubing, wherein the court expressed the principle that quite often articles which literally appear to respond to the common meaning of a tariff term are not the articles classified in a tariff sense. See also R.J. Saunders & Co., Inc. v. United States, 49 CCPA 87, C.A.D. 801 (1962).

Under the TSUS, Customs has consistently held that hose fittings are not properly classifiable under the provision for pipe and tube fittings. See C.I.E. 953/63 (July 2, 1963), C.I.E. 1684/65 (October 18, 1965), TC 465.251 M (June 18, 1968), TC 426.89 AS (November 27, 1968), MFG 423.371 G (September 8, 1970), HQ 064538 (April 17, 1980).

The House Conference Report No. 100-576, page 549-550, directs that: "...on a case-by-case basis prior decisions should be considered instructive in interpreting the HTS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTS." Customs finds no reason to change the classification of hose fittings as previously addressed under the TSUS.

However, you also inquire as to the classification of metal fiitings for PVC plastic pipe. As the court stated in Carr: "a 'tube' as it is known within the industry is made of a single extruded compound rather than many materials [which hoses are made of]." Clearly, PVC plastic pipe is a single extruded compound. Therefore, metal pipe fittings for PVC plastic pipe are properly classifiable in heading 7307, HTSUSA, which provides for tube or pipe fittings of iron or steel.

HOLDING:

"Hose Fittings" are properly classifiable under heading 7326, HTSUSA, which provides for: "Other articles of iron or steel."

Metal pipe fittings for PVC plastic pipe are properly classifiable under heading 7307, HTSUSA, which provides for: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel."

Sincerely,

John Durant, Director

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