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HQ 966965




April 20, 2004

CLA-2 RR:CR:GC 966965 DSS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7906.00.0000

Ms. Gail Levy
Samuel Shapiro & Company, Inc.
World Trade Center, Suite 1200
401 East Pratt Street
Baltimore, MD 21202-3104

RE: Revocation of NY A82216; Zinc couplings and connectors from Russia

Dear Ms. Levy:

This letter is pursuant to the Bureau of Customs and Border Protection’s (Customs) reconsideration of New York Ruling Letter (NY) A82216, dated April 17, 1996. We have reviewed the classification in NY A82216 and have determined that it is incorrect. This ruling sets forth the correct classification.

Pursuant to section 625 (c), Tariff Act of 1930 (19 USC 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY A82216 was published in the March 10, 2004, CUSTOMS BULLETIN, Volume 38, Number 11. No comments were received in response to this notice.

FACTS:

In NY A82216, we classified certain zinc couplings and connectors from Russia. The articles were described in NY A82216 as follows:

½” compression coupling
½” screw coupling
½” compression connector
¾” screw connector

These items are used in the electrical field and have many universal applications. All are made of Zamac #3, which is a zinc die cast.

In NY A82216, we classified the instant articles under subheading 7907.00.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other articles of zinc: Other.”

ISSUE:

Whether the instant articles are classified as zinc pipe fittings under heading 7906, HTSUSA, or as other articles of zinc under heading 7907, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUSA and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUSA provisions under consideration are as follows:

7906.00.00 Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 7907.00 Other articles of zinc:
7907.00.6000 Other

EN 73.07 (which applies to EN 79.06 by appropriate substitution of terms) provides in pertinent part as follows:

This heading covers fittings of iron or steel, mainly used for connecting the bores of two tubes together, or for connecting a tube to some other apparatus, or for closing the tube aperture. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26)[emphasis in original].

The connection is obtained:

 by screwing, when using cast iron or steel threaded fittings;

 or by welding, when using buttwelding or socketwelding steel fittings. In the case of buttwelding, the ends of the fittings and of the tubes are square cut or chamfered;

 or by contact, when using removable steel fittings.

This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stubends, fittings for tubular railings and structural elements, off sets, multibranch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.

In NY A82216, we concluded that the instant articles were articles of zinc not provided for elsewhere in the HTSUSA. Because heading 7907, HTSUS, covers all articles of zinc not elsewhere specified or included (see EN 79.07), the goods will be provided for in heading 7907, HTSUSA, only if they are described in that heading and if they are not provided for in another heading (in this instance, heading 7906).

New information has been presented to Customs, however, that has caused us to view the classification in NY A82216 as incorrect. This information indicates that the instant fittings serve to connect the bores of two tubes together or to connect a tube to some other apparatus (i.e., a junction box). Therefore, we find that the instant articles are within the scope of the heading text of 7906 and the description provided in EN 73.07, above (and by extension EN 79.06). Accordingly, we find that the instant articles are provided for in heading 7906, HTSUSA. We find that they are classified under subheading 7906.00.00, HTSUSA, as: “Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).”

HOLDING:

In accordance with the above discussion, at GRI 1, the correct classification for the instant fittings is under subheading 7906.00.0000, HTSUSA, which provides for “Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).” The General Column One rate of duty is 3 percent.

In accordance with 19 USC 1625 (c), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.

EFFECT ON OTHER RULINGS:

NY A82216 is REVOKED.

Sincerely,

Myles B. Harmon

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