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NY L89345

February 3, 2006

CLA-2-74:RR:NC:N1:117 L89345


TARIFF NO.: 7411.10.1090

Mr. James S. O’ Kelly
Barnes, Richardson & Coburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of insulated copper tubing from Japan.

Dear Mr. O’ Kelly:

In your letter dated January 6, 2006, on behalf of your client, Mitsui & Co., you requested a tariff classification ruling.

The product that will be imported consists of seamless, non-alloyed copper tubing. The outside diameter of the tubing ranges from ¼ inch to ¾ inch. The copper tubing is combined with ¾ inch foam rubber insulation tubing. The insulation tubing is made of vulcanized Acrylo Nitrile Butadiene Rubber. It will be imported in approximately 50-foot coils, depending upon the requirements of the customer. A 12-inch sample from the coil was submitted with your request.

The applicable subheading for the insulated copper tubing will be 7411.10.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for copper tubes and pipes, of refined copper, seamless, other. The rate of duty will be 1.5 percent.

You suggest that this product may be classifiable in 8415.90.80 HTSUS as parts of air conditioning machines. However, it is noted that this copper tubing, imported in 50-foot lengths, will be cut to size at the site depending on the needs of the consumer. This tubing is not identifiable as suitable for use solely or principally with the air conditioning machines.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gloria Stingone at 646-733-3020.


Robert B. Swierupski

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