Classification of stainless steel tube fittings under Heading 7307: threaded connectors fall under the specific tariff entry, not the residuary heading.

Stainless steel straight fittings such as male connectors, female connectors, adapters, reducers and unions were held to be tube or pipe fittings used to connect tubes or a tube with another apparatus and to create a leak-proof seal. The ruling treated the products as couplings in substance, relied on Heading 7307 and the HSN explanatory notes, and noted that couplings and sleeves are used interchangeably in that scheme. Because the goods are threaded and fit the description of threaded elbows, bends and sleeves, they are classifiable under Customs Tariff Item 7307 2200. A residuary heading was rejected because a specific entry was available.

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Issues: Whether the stainless steel straight fittings, namely male connector, female connector, adapter, reducer and union, are classifiable under Customs Tariff Item 7307 2200.

Analysis: The goods were found to be tube or pipe fittings used to connect tubes or a tube with another apparatus and to create a leak-proof seal. The ruling treated the fittings as couplings in substance, and relied on the scope of Heading 7307 and the HSN explanatory notes, which use the expressions couplings and sleeves interchangeably. It was further noted that the products are threaded and answer the description of threaded elbows, bends and sleeves, while a residuary classification is not to be preferred when a specific entry is available.

Conclusion: The goods are classifiable under Customs Tariff Item 7307 2200 and not under the residuary heading.

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