Stainless Steel and Impregnated Polyester Fabric Pipe Supports
Active· CBP ruling HQ 086287· Issued 1990-03-13
Ruling text
HQ 086287
March 13, 1990
CLA-2 CO:R:C:G 086287 CMS
CATEGORY: Classification
TARIFF NO.: 7326.90.90
Ms. Rosemarie Pottage
Operations Manager
Primex, Inc.
555 California St., Ste. 1415
San Francisco, CA 94104
RE: Stainless Steel and Impregnated
Polyester Fabric Pipe Supports
Dear Ms. Pottage,
This responds to your December 7, 1989 request for a binding
classification ruling under the Harmonized Tariff Schedules of
the United States Annotated (HTSUSA) for certain pipe supports.
The matter was referred to Customs Headquarters by the Regional
Commissioner of Customs, New York. Our ruling follows.
FACTS:
The merchandise consists of pipe supports which are
manufactured with stainless steel and an acrylic impregnated non-
woven polyester fabric. The sample submitted is approximately 11
1/2" in length, 6" in width and 1/16" in thickness. The article
is formed in the shape of a shallow "U" so that it will fit
securely around sections of pipe. The outer surface is stainless
steel while the inner surface is lined with impregnated polyester
fabric. The corners of the pipe support are rounded.
The merchandise is designed to be glued onto the underside
of above-ground pipes in places where metal bracings or similar
supports come into contact with the pipes. Instead of metal
bracings or similar supports coming into direct contact with the
pipe, they are secured to the articles under consideration. The
articles prevent corrosion at support points by resisting the
effects of accumulated moisture, reducing friction and resisting
possible galvanic action.
-2-
ISSUE:
Are the supports classified as steel angles, shapes or
sections in Heading 7222, or as other articles of steel in
Heading 7326?
LAW AND ANALYSIS:
The pipe supports are GRI 3(b) composite goods consisting of
different materials (i.e. stainless steel and impregnated
polyester fabric). The material which gives the article its
essential character is the stainless steel. The fabric which is
applied to the support's inner side assists in forming a secure
seal between the pipe and support, so that the steel outer side
can perform the essential functions of providing support and
preventing corrosion at support points.
Heading 7222 describes steel angles, shapes and sections of
steel. The Explanatory Notes to Heading 7222, p. 1008, provide
that the "...Explanatory Notes to Headings 7214 to 7216 apply,
mutatis mutandis..." to Heading 7222 articles. The Explanatory
Notes to Heading 7216, p. 1003 provide that steel shapes and
sections may be worked "...provided they do not thereby assume
the character of articles or of products falling in other
headings." (emphasis in original).
Heading 7326 describes other articles of steel. The
Explanatory Notes to Heading 7326, p. 1038, provide that Heading
7326 includes "...hangers, stays and similar supports for fixing
piping and tubing...". Most, if not all the Heading 7326
articles listed in the Explanatory Notes to Heading 7326 are
described as finished articles intended for a specific use.
The articles under consideration are finished products which
function with conventional pipe bracings and similar supports to
provide a highly effective means of pipe support. The articles
perform a support function by forming a structural shell around
sections of pipe through which the weight of the pipe is
distributed to hangers and other supports. The articles also
improve the long-term effectiveness of conventional supports
(e.g. bracings, hangars) by reducing friction and resisting
galvanic action and the effects of water accumulation.
Heading 7326 also covers steel articles which protect other
articles (e.g., "boot or shoe protectors"; see Explanatory Notes
to Heading 7326, p. 1038). Pipe protectors are not specifically
listed in the Explanatory Notes to Heading 7326; however, the
Explanatory Notes to this heading are illustrative, not
restrictive.
-3-
The pipe supports under consideration assume the character
of specific finished articles which are similar to the Heading
7326 articles described in the Explanatory Notes to Heading 7326.
They are classified as other articles of steel in 7326.90.90,
HTSUSA.
HOLDING:
The stainless steel and impregnated polyester fabric pipe
supports are classified in 7326.90.90, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings
Source: rulings.cbp.gov — ruling 086287, retrieved 2026-10-12T05:19:17Z, republished verbatim. This digest is informational; only CBP issues binding rulings.