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NY K81635




December 23, 2003
CLA-2-73:RR:NC:1:117 K81635

CATEGORY: CLASSIFICATION

TARIFF NO.: 7307.19. 9060; 7326.90.8587

Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd.
Suite 202
Sugar Land, Texas 77478

RE: The tariff classification of cast iron fittings from China.

Dear Mr. Courson:

In your letter dated November 17, 2003 you requested a tariff classification ruling.

The items to be imported are various types of threaded malleable cast iron fittings used in residential and commercial central heating systems. Specifically, these fittings are used in the manufacture/assembly of hot water and steam boilers and/or radiators. The elbows, tees and couplings are used on the outside of boiler assemblies to connect metal pipes or tubes to a water source or other water connection. The plugs and bushings, however, can be used on either a boiler or radiator. When used with a boiler, the plugs and bushings are used internally to close openings in the boiler casting. If used for a radiator, these same fittings are used externally to close off openings. At time of installation, however, these plugs and bushings may be removed from the boiler/ radiator depending upon method of hook up.

The applicable subheading for the malleable cast iron elbows, tees and couplings will be 7307.19.9060 Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves) of iron or steel, cast fittings, other, other, other, other, threaded. The rate of duty will be 6.2 percent ad valorem.

The applicable subheading for the malleable cast iron plugs and bushings will be 7326.90.8587 Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.

In your letter you suggest that the items being classified in subheading 7307.19 be classified in Section XVI of the Harmonized Tariff Schedule of the United States under subheading 8403.90.00 as parts of central heating boilers. As per the Section XVI, Note 1(g) excludes parts of general use, as defined in note 2 to section XV, of base metal from this section. Section XV, Note 2(a), states that the expression “parts of general use” includes articles of heading 7307. Therefore, classification of these fittings is not in Chapter 84, as parts, but rather Chapter 73, as fittings.

Tube or pipe fittings of iron or steel are described in the Explanatory Notes to Heading 7307 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 therefore excludes the subject plugs and bushings, as they are not used in conjunction with any type of pipe or tube.

The products classified under 7307.19.9060 may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,

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