CATEGORY: Classification s97

NY 870421

February 7, 1992

CLA-2-73:S:N:N1:117 870421

CATEGORY: Classification

TARIFF NO.: 7307.99.50; 7326.90.90

Ms. Loraine K. Feith New Zealand Trade Development Board New Zealand Embassy 37 Observatory Circle NW Washington, DC 20008

RE: The tariff classification of steel hose fittings from New Zealand.

Dear Ms. Feith:

In your letter dated January 3, 1991 on behalf of Swages International, you requested a tariff classification ruling.

The products to be imported are described as electro-plated steel hydraulic hose fittings and adaptors. You submitted descriptive literature illustrating sixteen different fittings and adaptors. You state that hydraulic hose fittings are fitted to the ends of a length of hydraulic hose (generally laminated rubber hoses) and are used in a wide variety of industrial applications: on machine tools, on road transport, on earthmoving equipment and on aircraft, for example.

The U.S. Customs Service has issued a ruling concerning the classification of such products. In ruling 088393 dated March 26, 1991, a copy of which is attached, it was held that "hose fittings" are classifiable under heading 7326, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel and that metal (iron or steel) pipe fittings for PVC plastic pipe are properly classifiable under heading 7307, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. This ruling makes the following distinction between PVC plastic pipe and hose. PVC plastic pipe is made of a single extruded compound rather than many materials, which hoses are made of.

The applicable subheading for the steel hose fittings used with hoses made of "many materials", therefore, will be 7326.90.90, HTS, which provides for other articles of iron or steel, other, other, other. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for nonalloy steel fittings used with "PVC plastic pipe made of a single extruded compound" will be 7307.99.50, HTS, which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other. The rate of duty will be 6.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire Area Director New York Seaport