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NY J82519

April 30, 2003

CLA-2-73:RR:NC:N1:113 J82519


TARIFF NO.: 7326.90.8587; 7307.99.5060

Mr. J. Skoreyko
Compliance Solutions, Inc.
#19, 577 Butterworth Way
Edmonton, Alberta, Canada
T6R 2Y2

RE: The tariff classification of cementing heads, manifolds and swages from Canada.

Dear Mr. Skoreyko:

In your letter received on April 10, 2003, you requested a ruling on tariff classification.

The merchandise is Argus Cementing Equipment. The equipment includes cementing heads, manifolds and swages. The equipment is used after the drilling of the oil well; therefore, it cannot be considered classifiable as parts of boring and sinking machinery as suggested in your letter.

Once the oil well has been drilled to the required depth, casing is run down the hole. Cement heads are used to facilitate the pouring of cement around the outside of the casing. During the cementing operation, special rubber plugs are used before and after the cement is pumped. The cement head is the container that holds the plugs and releases them when required. The manifold fits on the side of the cementing head. The swage is a nipple or threaded connection for a treating line. The swage is made of AISI 4140 alloy steel.

The applicable subheading for the swage will be 7307.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, other, other, of alloy steel (except stainless steel). The rate of duty will be 4.3 percent ad valorem.

On March 5, 2002, President Bush proclaimed additional tariffs and quotas on a number of steel mill products for a period of three years. Products classified under HTS subheading 7307.99.5060, unless specifically excluded, are subject to additional duties. See subheadings 9903.73.88 through 9903.73.95, copy attached. Noting the superior text to these subheadings, products of Canada are exempt from these additional duties. The applicable subheading for the other products will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

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

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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