HQ 087434: Double Walled Pipes

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                          HQ 087434

                                          OCT 18 1990

            CLA-2:CO:R:C:G   087434 JAS

            CATEGORY:   Classification

            TARIFF NO.: 7306.30.1000, 7306.30.50, HTSUSA

            Alex Romero, Jr.
            A. F. Romero & Co., Inc.
            477 Railroad Blvd., P.O. Box 989
            Calexico, California 92231-0989

            RE:  Double Walled Pipes

            Dear Mr. Romero:

                 In your letter of June 19, 1990, on behalf of American
            Metal Products, Los Angeles, you inquire as to the tariff
            status of double walled pipes used in gas vent systems.  They
            will be assembled in Mexico from pipe sections of U.S. origin.
            Our ruling follows.

            FACTS:

                 The pipes in issue are round and will be either 3, 4, 5,
            or 6 inches in diameter (76.2, 101.6, 127.0, and 152.4 mm.) and
            from 6, 12, and 24 inches and 3, 4, and 5 feet in length.  They
            will consist of an inner pipe of aluminum within an outer pipe
            of galvanized steel.  The aluminum pipes will have a wall
            thickness of .012 inch.  The pipes are connected by snap-lock
            coupling ends.  This means that each pipe section will have
            raised humps on one end and slits on the other end.  The humps
            of one pipe will be press fit into the slits of the other and a
            spot weld applied.  Both pipes have rolled seams (known in the
            trade as open seams) where the edges overlap and are rolled
            together under pressure.

                 Flue gases flow in the inner pipe while the outer pipe is
            corrosion-resistant and gives strength, safety and durability.
            The air space between the two pipes provides insulation against
            heat loss and keeps the warmer flue gases on the rise, thus
            minimizing pollution and condensation damage.

            ISSUE:

                 Whether double walled pipes are regarded for tariff
            purposes as tubes, pipes and hollow profiles.











                                      - 2 -

            LAW AND ANALYSIS:

                 Merchandise is classifiable under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA) in accordance
            with the General Rules of Interpretation (GRIs).  GRI 1 states
            in part that for legal purposes, classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes and, provided such headings
            or notes do not require otherwise, according to GRIs 2 through
            6.

                 In addition, the Explanatory Notes (ENs) constitute the
            Customs Cooperation Council's official interpretation of the
            Harmonized System.  While not binding and therefore not
            dispositive, they provide a commentary on the scope of each
            heading of the HS and are thus useful in ascertaining the
            classification of merchandise under the System.  See T.D. 89-
            80.  Customs believes the notes should always be consulted.

                 Relevant ENs indicate in part that the tubes and pipes of
            Chapter 73 are concentric hollow products, of uniform cross-
            section, with only one enclosed void along their whole length.
            Hollow profiles, on the other hand, are hollow products not
            conforming to the above definition and mainly those not having
            their inner and outer surfaces of the same form.  The double
            walled pipes are regarded as hollow profiles for tariff
            purposes.  Because steel is the base metal that predominates by
            weight, they are considered articles of steel for tariff
            purposes.  See Section XV, Note 5, HTSUSA.  Likewise, because
            it is the component which conveys the chimney flue gases, the
            inner aluminum pipe is relevant where issues of wall thickness
            are concerned.

            HOLDING:

                 Pursuant to GRI 1, the round double walled pipes are
            provided for in heading 7306, other tubes, pipes and hollow
            profiles (for example, open seamed or welded, riveted or
            similarly closed), of iron or steel.  If having a wall
            thickness of less than 1.65 mm. the pipes are classifiable in
            7306.30.1000, HTSUSA, dutiable at the rate of 8 percent ad
            valorem.  If having a wall thickness of 1.65 mm. or more the
            pipes are classifiable in subheading 7306.30.50, HTSUSA,
            dutiable at the rate of 1.9 percent ad valorem.

                 This ruling applies only to double walled pipes with a
            circular cross section.  Such pipes having oval cross sections
            are classifiable is appropriate subheadings of heading 7306
            calling for noncircular cross sections.













                                       - 3 -

                 We are satisfied that assembling of the double walled
            pipes in Mexico from pipe sections of U.S. origin, as
            described, does not result in a new and different article of
            commerce, one having a new name, character or use.
            Consequently, for purposes of the United States-Mexico steel
            arrangement, the double walled pipes will not be considered
            products of Mexico upon their return to the Customs territory.

                 The questions raised concerning country of origin marking
            and applicability of heading 9802.00.80, HTSUS, will be
            answered separately.



                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division