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NY 874644




June 18, 1992

CLA-2-73:S:N:N1:117 874644

CATEGORY: CLASSIFICATION

TARIFF NO.: 7307.99.50; 7326.90.90

Mr. Gerhard Grob
JAGRO
Customs Brokers and International Freight Forwarders Inc. 290 Nye Avenue
Irvington, N.J. 07111

RE: The tariff classification of steel hose fittings from Germany.

Dear Mr. Grob:

In your letter dated May 19, 1992, you requested a tariff classification ruling.

The products to be imported are zinc plated carbon steel hose fittings. Four representative samples and product catalogs were submitted with your request.

The U.S. Customs Service has issued a ruling concerning the classification of such products. In ruling 088393 dated March 26, 1991, a copy of which is attached, it was held that "hose fittings" are classifiable under heading 7326, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel and that metal (iron or steel) pipe fittings for PVC plastic pipe are properly classifiable under heading 7307, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. This ruling makes the following distinction between PVC plastic pipe and hose. PVC plastic pipe is made of a single extruded compound rather than many materials, which hoses are made of.

The applicable subheading for the steel hose fittings used with hoses made of "many materials", therefore, will be 7326.90.90, HTS, which provides for other articles of iron or steel, other, other, other. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for nonalloy steel fittings used with "PVC plastic pipe made of a single extruded compound" will be 7307.99.50, HTS, 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 6.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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