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Modification of HQ H276962; classification of ductile iron bolt rings and stainless steel bolt rings
HQ H308209 February 2, 2021 OT:RR:CTF:VS: H308209 JMV CATEGORY: Classification TARIFF NO.: 7307.19.3085; 7307.19.9080 Dean Barclay White & Case PC 701 Thirteenth Street, NW Washington, DC 20005-3807 RE: Modification of HQ H276962; classification of ductile iron bolt rings and stainless steel bolt rings Dear Mr. Barclay: This is in reference to Headquarters Ruling Letter (“HQ”) H276962, issued to you on behalf of your client SIGMA Corp. (“SIGMA”), on March 16, 2018, concerning the reconsideration of New York Ruling Letter (“NY”) N077237, dated September 28, 2009, which considered the classification of ductile iron bolt rings and stainless steel bolt rings. In that ruling, U.S. Customs and Border Protection (“CBP”) found that the subject bolt rings are properly classified in heading 7307 of the Harmonized Tariff Schedule of the United States (“HTSUS”). Specifically, the ductile iron bolt rings are classified in subheading 7307.19.30, HTSUS and the stainless steel bolt rings are classified in subheading 7307.19.90, HTSUS. In making this decision, CBP cited to HQ 561710, dated July 20, 2000, which was rescinded on September 19, 2000. See 34 Cust. Bull. & Dec., No. 39, 40-41, September 27, 2000. Therefore, we hereby modify HQ H276962 to remove reference to HQ 561710. The finding of HQ H276962 that the ductile iron bolt rings are classified in subheading 7307.19.30, HTSUS and the stainless steel bolt rings are classified in subheading 7307.19.90, HTSUS is unaffected. On November 11, 2020, CBP published its proposed modification of HQ H276962 in the Customs Bulletin, Volume 54, Number 44, pursuant to section 625(c), Tariff Act of 1930, (19 U.S.C. 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). No comments were received in response to the proposed modification of HQ H276962. HQ H276962 was in response to your letter of June 23, 2016, submitted on behalf of SIGMA, requesting reconsideration of NY N077237, dated September 28, 2009. NY N077237 involved classification of ductile iron bolt rings and stainless steel bolt rings (collectively, “bolt rings” or “subject merchandise”) under the HTSUS. In your June 23, 2016 letter (“reconsideration request”), you contend that the classification determination set forth in NY N077237 is erroneous. We regret the delay in responding to your reconsideration request. Upon our review of NY N077237, we have determined the ruling to be correct. We are accordingly affirming the ruling. In reaching this decision, we have considered arguments presented in the reconsideration request, in a November 14, 2016 meeting, in a supplemental submission provided at the meeting, and in other communications with our office. Our decision is also based in part upon our inspection of product samples. The bolt rings at issue are described and depicted as follows in NY N077237: The products you plan to import are described as cast bolt rings made of two different materials, either ductile iron or stainless steel. The bolt rings are said to be used in the waterworks, sewer, fire protection, food and dairy industries. A sample of the stainless steel bolt ring has been submitted. The circular hollow sample measures 8.75 inches in outside diameter, approximately 4.5 inches in inside diameter, and approximately 1.12 inches in depth. It has a recessed inner circular groove. The circumference of the face of the ring contains six equally spaced holes for placement of bolts. The bolt rings are described as being used specifically on HDPE (high density poly ethylene) pipes in conjunction with HDPE flange adaptors. The flange adaptors are fused by heat to the ends of the pipe. The flange adaptors provide a tighter seal but do not make a connection between the pipes. The bolt rings slip behind each of the fused flange adaptors. The rings are bolted together and serve as a clamping device to provide a tighter seal and connect the pipes together. The reconsideration request provides the following additional information: The bolt rings are placed on HDPE pipes in conjunction with HDPE flange adaptors. After HDPE flanges are fused to HDPE pipe ends, the Bolt Rings are then placed behind the HDPE flanges on the outside of the HDPE pipe (not within or in alignment with the pipe bore). The Bolt Rings do not fill the tube aperture or make an end-to-end connection with the bore… * * * Functionally, the Bolt Rings are used as adjoining compression or clamping devices to seal the two HDPE flanges to one another. The Bolt Rings apply high compressive force from outside of the pipe so that the two HDPE flanges press together to form a seal, clamping the flanges together. The Bolt Rings thus do not “chang[e] the direction of [nor even contact] fluid flow” or themselves connect the pipe bores. Customers use the Bolt Rings primarily the waterworks, sewer, fire protection, food, and dairy industries. In NY N077237, U.S. Customs and Border Protection (“CBP”) classified the subject bolt rings in heading 7307, HTSUS. Specifically, the ductile iron bolt rings were classified in subheading 7307.19.30, HTSUS, which provides for: “Tube or pipe fittings of iron or steel: Cast fittings: Other: Ductile fittings.” The stainless steel bolt rings were classified in subheading 7307.19.90, HTSUS, which provides for: “Tube or pipe fittings of iron or steel: Cast fittings: Other: Other.” In your reconsideration request, you contend that these classifications are incorrect, and that the bolt rings are properly classified in heading 7325, HTSUS, which provides for “other cast articles of iron or steel.” As a preliminary matter, the subject bolt rings can only be classified in heading 7325, HTSUS, if they are not more specifically classifiable in heading 7307, HTSUS. See EN 73.25 (“This heading covers all cast articles of iron or steel, not elsewhere specified or included.”). Heading 7307, HTSUS, applies to pipe fittings of iron or steel. The tariff term “pipe fitting” is not defined in the HTSUS. As such, it must be construed in accordance with its common meaning, which may be ascertained by reference to “standard lexicographic and scientific authorities” and to the pertinent ENs. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014). EN 73.07 states, 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). 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. The heading excludes: Clamps and other devices specially designed for assembling parts of structures (heading 73.08). Bolts, nuts, screws, etc., suitable for use in assembly of tube or pipe fittings (heading 73.18). According to the above EN, as well as various technical references, pipe fittings generally include articles used (inter alia) to c