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NY D81414




September 3, 1998

CLA-2-73:RR:NC:1:117 D81414

CATEGORY: CLASSIFICATION

TARIFF NO.: 7306.90.1000; 7216.91.0000; 7216.99.0000; 7307.99.5045; 7318.15.8080; 7326.90.85

Mr. Karl F. Krueger
AEI Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216

RE: The tariff classification of steel duct system components from Canada.

Dear Mr. Krueger:

In your letter dated August 6, 1998 on behalf of Pursley 2000, Inc., you requested a tariff classification ruling. Representative samples were submitted with your ruling request.

The products to be imported are various components used in underfloor duct systems, including ducts, fittings, retaining brackets, leveling legs, spacer saddles, screws and junction boxes. These components are made of galvanized steel. The ducts are made of two channel shapes, the shallow channel shape overlapping the deeper channel shape; the two sections are then spot welded together forming a pipe/tube having a rectangular cross section. The ducts come in standard 10-foot lengths and standard O.D.'s of 3" x 1 1/2" and 6 1/2" x 1 1/2". The fittings which connect the ducts include elbows and reducer couplings. The spacer saddles are channels with holes drilled along the length. The junction boxes do not have any electrical connections, plugs or sockets.

You express the opinion that the ducts are not classifiable under headings 7304, 7305 or 7306, HTS, as steel pipes or tubes because of how they are constructed (overlap and spot-welded). However, iron and steel pipes and tubes other than of seamless or welded (abutting edges welded without filler metal by flash-welding, by electric resistance or induction welding, or by submerged arc welding with filler metal) construction can be classified under headings 7305 or 7306. Heading 7305, for example, provides for "other pipes and tubes (for example, welded, riveted or similarly closed)...." Heading 7306 provides for "other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed)...."

The applicable subheading for the galvanized steel ducts will be 7306.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel, other, of iron or nonalloy steel. The general rate of duty will be 1.1 percent ad valorem.

The applicable subheading for the drilled galvanized steel spacer channels will be 7216.91.0000, HTS, if cold-formed/finished from flat-rolled products, or 7216.99.00, HTS, if not cold-formed/finished from flat-rolled products. 7216.91.00 provides for angles, shapes and sections of iron or nonalloy steel, other, cold-formed or cold-finished from flat-rolled products. 7216.99.0000 provides for angles, shapes and sections of iron or nonalloy steel, other, other. The general rate of duty for both these subheadings will be 2.6 percent ad valorem.

The applicable subheading for the galvanized steel fittings will be 7307.99.5045, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other, of iron or nonalloy steel, other. The general rate of duty will be 4.7 percent ad valorem

The applicable subheading for the steel screws will be 7318.15.8080, HTS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel, threaded articles, other screws and bolts, whether or not with their nuts or washers, other, having shanks or threads with a diameter of 6 mm or more, other, other, other. The general rate of duty will be 8.7 percent ad valorem.

The applicable subheading for the steel retaining brackets, leveling legs and empty junction boxes will be 7326.90.85, HTS, which provides for other articles of iron or steel, other, other, other, other. The general rate of duty will be 3.5 percent ad valorem.

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 Paula Ilardi at 212-466-5476.

Sincerely,

Robert B. Swierupski
Director,

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