HQ 087896: Seamless grooved copper tube; Subheading 7407.10.10; Heading7411; HQ 087593; HQ 087406.

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 087896

                         April 17, 1991

CLA-2 CO:R:C:M 087896 AJS

CATEGORY: Classification

TARIFF NO.: 7407.10.10

Ms. Patty Iacono
Gladish & Associates
215 Long Beach Blvd. # 511
Long Beach, CA 90802-3100

RE: Seamless grooved copper tube; Subheading 7407.10.10; Heading
7411; HQ 087593; HQ 087406.

Dear Ms. Iacono:

     Your letter of August 28, 1990, requesting a tariff
classification regarding "seamless grooved copper tubing" has
been forwarded to this office for reply.

FACTS:

     The merchandise is described as "seamless grooved copper
tubing" (SGCT) size .365X.0142 (1/4" diameter).  The tubing will
be used for heat transfer in evaporation coils in such devices as
air conditioners and refrigerators.

ISSUE:

     Whether the merchandise is properly classifiable within
heading 7411, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for copper tubes and pipes; or
classifiable within heading 7407, HTSUSA, which provides for
copper bars, rods and profiles.

LAW AND ANALYSIS:

     In HQ 087593 (04/01/91) and HQ 087406 (04/01/91) Customs
addressed the classification of seamless copper "tube" and
"tubes".  Both of these rulings are similar and a copy of HQ
087593 is attached for your reference.  In these cases, we ruled





that this merchandise was properly classifiable within subheading
7407.10.10, HTSUSA, as profiles of refined copper.  Classifi-
cation within heading 7411, HTSUSA, was denied essentially
because the tube lacked uniform wall thickness and was not
threaded within the meaning of Chapter 74 Note 1(h).  The
subject SGCT is similar, if not identical, to the merchandise in
both of these rulings.  Accordingly, the SGCT is classifiable
within subheading 7407.10.10, HTSUSA.

HOLDING:

     The subject "seamless grooved copper tubing" is classifiable
within subheading 7407.10.10, HTSUSA, which provides for
"[c]opper bars, rods and profiles: [o]f refined copper:
[p]rofiles.", currently dutiable at the rate 6.3 percent ad
valorem.


                                      Sincerely,


                                      John Durant, Director
                                      Commercial Rulings Division

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