Affirmation of New York Ruling Letter (NY) N310162; Classification of steel tubes for use in radiant infrared heaters
Active· CBP ruling HQ H313939· Issued 2025-09-08
Ruling text
H313939
September 8, 2025
OT:RR:CTF:CPMMA H313939 TJD Category: Classification Tariff No: 7306.50.10
Mr. Ronald Kann Bidue srl Via dell’Artigianato, 16 Merlara, Italy 45037 Re: Affirmation of New York Ruling Letter (NY) N310162; Classification of steel tubes for use in radiant infrared heaters Dear Mr. Kann, This letter is in response to your request, dated May 27, 2020, for reconsideration of New York Ruling Letter (NY) N310162, which was issued to you on March 17, 2020. In NY N310162, U.S. Customs and Border Protection (CBP) classified steel tubes used in radiant infrared heaters under subheading 7306.50.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of circular cross section, of other alloy steel: Having a wall thickness of less than 1.65 mm.” We have reviewed NY N310162, determined that it is correct, and for the reasons set forth below, are affirming that ruling. As described in NY N310162, the subject merchandise consists of radiant steel tubes for use in a gas infrared heater. The welded, heat-treated, coated, alloy steel tubes are imported from Italy in three different configurations. The tubes measure 3048 millimeters (mm) in length, have an outside diameter of 101.6 mm and a wall thickness of 1.60 mm. The only difference between the three configurations is the ends of the tubes. The different types of end forming do not change the final application of the tube on the heating device. Configuration one (1) is by end reduction. One end of the tube is reduced in size to fit inside the end of another tube that has not been reduced in size. Configuration two (2) is by welding flanges. A circular flange with five holes is welded onto the ends of a tube at a 90-degree angle. Configuration three (3) is flanges 1
with edges of 90 degrees. The ends of the tube are bent to a 90-degree angle to prevent a circular flange from sliding off the end. Configuration (1) – End Reduction Configuration (2) – Welding Flanges 2
Configuration (3) – Flanges with Edges of 90 Degrees Production starts from heat-treated aluminized coils that “permits changing the color of the surface of the steel from white to black, to assure higher radiant efficiency and more uniform heat distribution.” The steelmaker adds a transparent organic coating at the end of the process that offers additional corrosion protection, increases protection against fingerprints, improves sliding characteristics during forming operations and can be used as a primer coat for subsequent painting. Lastly, the flanged or swaged (reduced) ends of the tubes permit “the final user to directly install these components on the systems with a cost reduction.” The chemical composition consists of the following maximum percentage by mass of the various elements: 0.12% carbon, 0.50% silicon, 0.60% magnesium, 0.10% phosphorous,1 0.045% sulfur, and 0.30% titanium. At these values, the tubes are alloy steel. The issue is whether the steel tubes for use in infrared heaters are classified in 7306, HTSUS, as other tubes, pipes and hollow profiles of iron or steel, or 7322, HTSUS as parts of radiators, air heaters, or hot air distributors made of steel. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRI) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. Additional U.S. Rule of Interpretation 1(c) provides that in the absence of special language or context which otherwise requires, “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” The following headings of the 2025 HTSUS are under consideration in this case: 1 Whether the tubes are alloy or nonalloy depends on the actual chemical breakdown of the product. If the titanium content of the steel falls below .05%, then the tubes are nonalloy. 3
7306 Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel[.] * * * 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel[.] * * * The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes or ENs), including the Subheading Explanatory Notes, although neither dispositive nor legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUS, and are generally indicative of the proper interpretation of such headings and subheadings. CBP believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to Chapter 73, HTSUS, state, in pertinent part: (1) Tubes and pipes Concentric hollow products, of uniform cross-section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form. Steel tubes are mainly of circular, oval, rectangular (including square) cross-sections but in addition may include equilateral triangular and other regular convex polygonal cross-sections. Products of cross-section other than circular, with rounded corners along their whole length, and tubes with upset ends, are also to be considered as tubes. They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings. The ENs to 73.22 define radiators, air heaters, and hot air distributors as follows: Radiators for central heating, i.e., space heating appliances consisting usually of an assembly of “sections” of flanged or gilled tubes or of hollow panels through which the water or steam from the boiler is circulated. Such radiators may be enclosed in casings of wood or metal. This group also includes apparatus consisting of a combination of a radiator through which hot or cold water is circulated and of ejector nozzles through which conditioned air under pressure is passed. The two components are mounted in a common housing fitted with a grille. When the radiator unit is turned off, this apparatus serves as a distributor of conditioned air. * * * Air heaters, using any type of fuel (e.g., coal, fuel oil, gas). These self?contained heaters, fixed or mobile, consist mainly of a combustion chamber (with burner) or a grate, a heat exchanger (tube assembly, etc.) which transfers the heat given off by the combustion gases passing through it to the air travelling along its outer surface, and a motor?driven fan or blower. Generally these heaters are furnished with an exhaust flue for burnt gases. Air heaters (fixed or mobile), which generate hot air for direct diffusion, differ from radiators incorporating their own heating elements (as described in the Explanatory Note to heading 73.21) by the fact that they incorporate a blowing device (fan or blower) which serves to distribute or direct the supply of hot air to the various areas which are to be heated. 4
* * * Hot air distributors which consist of an air heating element usually comprising an assembly of flanged or gilled tubes and an electric fan, mounted in a common housing provided with air outlets (grille or adjustable shutters). These distributors are designed for connection to a central heating boiler and may be designed to stand on the ground, to be fixed to a wall or to be hung from the ceiling, from beams, pillars, etc. Some of these appliances may also be provided with an outside?air intake enabling them to be used as fresh air distributors when their heating element is turned off. The heading does not, however, include distributors of conditioned air which mix, under the control of a room thermostat, hot and cold air supplied under high pressure and which consist essentially of a mixing chamber and two inlet nozzles fitted with control valves operated by pneumatic actuators, the whole being mounted in a common housing and incorporating neither a radiator nor a motor?driven fan or blower (heading 84.79). The ENs to 73.22 provide, in pertinent part, as follows: The following are, however, not regarded as parts : (a) Pipes and fittings to connect up boilers with certain hot air distributors (headings 73.03 to 73.07). It is well-settled that goods are to be classified according to their condition as imported. See, e.g., Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994); see also Headquarters Ruling Letter (HQ) H250531, dated April 20, 2015. Pursuant to Additional U.S. Rule of Interpretation 1(c), a provision for parts does not prevail over a specific provision providing for such a part or accessory. Heading 7306, HTSUS, specifically provides for steel tubes, and thus prevails over the parts provision in heading 7322, HTSUS. Furthermore, in their condition as imported, the steel tubes are not attached to, installed, or specifically designed in a fashion that might identify them as articles other than steel tubes. While the steel tubes have unique ends that are flanged or swaged, such modifications are insufficient to render the tubes parts of radiant heaters. The term “part” is not defined either in the HTSUS or in the ENs. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a “part” for tariff classification purposes. See Bauerhin Techs. Ltd. Pshp. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997) (hereinafter, “Bauerhin”). Under the test initially promulgated in United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (1933) (hereinafter, “Willoughby”), an imported item qualifies as a part only if it can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant to the test set forth in United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955) (hereinafter, “Pompeo”), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Id. (citing Pompeo, 43 C.C.P.A. at 14); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (CIT 1999) (holding that a 5
purported part must satisfy both the Willoughby and Pompeo tests). Moreover, an item is not a part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F.3d at 779. The subject steel tubes are not parts of air heaters or radiators because they lack features that indicate their use solely with either an air heater or radiator. While the steel tubes are necessary to the function of the infrared heater, upon importation the subject merchandise resembles nothing more than steel tubes. The steel tubes are distinct commercial entities. The ends of the tubes may have end reductions or flanges on them, but they have not been advanced or processed specific, identifiable parts of radiators. Therefore, the tubes are not “parts” for classification purposes and must therefore be classified according to their constituent material. Assuming, arguendo, that the steel tubes could be considered parts for classification purposes, it is not clear that an infrared heater is classifiable as a radiator, air heater or hot air distributor under heading 7322, HTSUS. CBP has received little information about the design and function of the infrared heater. According to the ENs, radiators heat rooms by circulating hot water or steam through pipes. Air heaters and hot air distributors function differently - they use fans and vents to move hot air into and around a room. Unlike radiators, air heaters, and hot air distributors, infrared heaters work by transferring heat directly from the source to the object; infrared heaters do not heat the air. Industrial Quick Search, Infrared Heaters: Types, Principles and Advantages, IQS DIRECTORY, (April 2, 2015), https://www.iqsdirectory.com/articles/infrared -heater.html. CBP has previously classified a propane-powered, infrared heating device under heading 7321, HTSUS. See HQ 965297, dated January 8, 2002. Without more information on the specific infrared heater for which the subject steel tubes are intended, CBP cannot classify the heater. However, because CBP determined that the tubes are not parts, the subject steel tubes remain classified according to their constituent material. CBP has previously classified similar steel tubes intended to be incorporated into other objects under heading 7306, HTSUS, which provides for other tubes and pipes of steel. In HQ 966623, dated June 21, 2004, CBP classified alloy and non-alloy carbon steel pipes used in the automatic transmission of an automobile power train system. These pipes were straight, cut to length, and chamfered on the ends to be installed into the predrilled holes in the transmission case. Despite their chamfered endings and the intended use in automobiles, CBP determined these pipes to be properly classified under heading 7306, HTSUS, as other tubes or pipes, and not parts of motor vehicles. In NY N316067, dated December 18, 2020, CBP classified stainless steel tubes intended for use in exhaust gas recirculation systems under heading 7306, HTSUS. In NY J86403, dated July 2, 2003, CBP classified finned circular welded tubes for use in heating applications in heading 7306, HTSUS. In NY N087536, dated December 29, 2009, CBP classified welded steel corrugated tubes to be installed in a heat exchanger under heading 7306, HTSUS. The subject merchandise consists of distinct commercial entities that are specifically described in heading 7306, HTSUS, which is more specific than a parts provision under heading 7322, HTSUS, pursuant to AUSRI 1(c). The subject tubes are welded, coated, heat-treated, alloy steel tubes cut to length and with end reduction or flanges on their ends. The ENs to 73.06 specifically allow coated and flanged tubes to fall under that heading. Similar tubes and pipes used in heating appliances or intended for use in other products have been classified under 6
heading 7306, HTSUS. See HQ 966623, NY J86403, NY N087536, NY N316067, above. Each tube has a wall thickness of less than 1.65 mm. As alloy steel tubes, the proper classification of the subject merchandise is subheading 7306.50.10, HTSUS. Therefore, by application of GRIs 1 and 6, the subject steel tubes used in infrared heaters are properly classified under heading 7306, HTSUS, specifically subheading 7306.50.10, HTSUS, which provides for other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: other, welded, of circular cross section, of other alloy steel: having a wall thickness of less than 1.65 mm. Accordingly, NY N310162 is hereby AFFIRMED.
Sincerely,
Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 7
Source: rulings.cbp.gov — ruling H313939, retrieved 2026-10-12T05:47:56Z, republished verbatim. This digest is informational; only CBP issues binding rulings.