Newly Released CBP HQ Rulings Nov. 6
The Customs Rulings Online Search System (CROSS) was updated Nov. 6 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H320950: Revocation of NY B87364; Modification of NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728; Tariff classification of various pipe fittings
| Ruling: The subject pipe fittings are classified under Harmonized Tariff Schedule subheading 7307.19.3085 as “Tube or pipe fittings of iron or steel: Cast fittings: Other: Ductile fittings: Other,” dutiable at 5.6%. |
| Issue: Are the subject pipe fittings classified in heading 7307, HTSUS, as “tube or pipe fittings”; or in heading 7325, HTSUS, as “other cast articles of iron or steel”; or in heading 7326, HTSUS, as “other articles of iron or steel”? |
| Items: Cast ductile iron retainer glands for ductile iron mechanical joints. The retainer glands are made to ASTM Specification A536, Grade 65-45-12. ASTM Spec A536 is the Standard Specification for Ductile Iron Castings. |
| Reason: An unfinished or incomplete article with the essential character of a complete or finished article is to be treated as the latter for classification purposes. The “identity” or “essence” of all of the pipe fittings at issue is their ability to join and secure separate pipe segments into various types of coupling assemblies. The glands and rings are used to stabilize and secure the coupling assembly connection by fitting and compressing a gasket when the nuts or bolts are installed and tightened. |
| Ruling Date: Jan. 23, 2023 |