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CUSTOMS BULLETIN AND DECISIONS, VOL. 52, NO. 20, MAY 16, 2018
This heading therefore includes flat flanges and flanges with forged col-
lars, elbows and bends and return bends, reducers, tees, crosses, caps and
plugs, lap joint stub-ends, fittings for tubular railings and structural
elements, off sets, multi-branch pieces, couplings or sleeves, clean out
traps, nipples, unions, clamps and collars.
EN 74.12 provides in relevant part, as follows:
The Explanatory Note to heading 73.07 applies, mutatis mutandis, to this
heading.
The term “pipe fitting” is not defined in the HTSUS. As such, it must be
construed in accordance with its common meaning, which may be ascertained
by reference to “standard lexicographic and scientific authorities” and to the
pertinent ENs. See GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357
(Fed. Cir. 2014). According to various technical references and EN 73.07, the
latter of which guides classification in both heading 7307 and heading 7412,
pipe fittings denote articles used to connect pipes to each other and/or to
wholly separate apparatus. See L & B Prods. Corp. v. United States, 66 Cust.
Ct. 424, 429 (Cust. Ct. 1971) (citing Audels Mechanical Dictionary, Knight’s
New American Mechanical Dictionary and The Dictionary of Mechanical
Engineering in defining “pipe fitting” as “auxiliary pieces to the main pipe
system which is generally designed to transmit either a fluid or gas”); see also
GRK Canada, Ltd. v. United States, 761 F.3d 1354, 1358 (Fed. Cir. 2014)
(“Although an eo nomine provision generally describes the merchandise by
name, not by use, such a provision may be limited by use when the name
itself inherently suggests a type of use.”). Those authorities further indicate
that for purposes of tariff classification, pipe fittings include tees. See EN
73.07 (enumerating “tee” as an exemplar of a pipe fitting); see also HQ
H282279, dated July 6, 2017 (citing L & B Prods. Corp. v. United States, 66
Cust. Ct. at 429 (Cust. Ct. 1971) and Mitsubishi Int’l Corp. v. United States,
78 Cust. Ct. 4, 19–20 (Cust. Ct. 1977) in determining that tees fall within the
scope of “pipe fitting”).
2
As we determined in HQ H282279, pipe fittings also
include articles which function as tees, insofar as they combine or split fluid
streams among various pipe ends or apparatus intake, even if their construc-
tions vary somewhat from that of traditional tees.
Here, the Taco Twin-Tees do in fact combine and split the fluid streams
within the hydroponic systems in which they are placed. Specifically, one of
the two intersecting “twin” apertures diverts fluid from the primary circuit to
the secondary circuit, while the other simultaneously joins fluids of the two
circuits. As such, while the construction and operation of the articles may
vary from those of traditional tees, in that the “vertical” component of the tee
consists of two separate apertures that enable bi-directional fluid flow into
and out of the main aperture, it nevertheless retains the form of a tee
classifiable as a “pipe fitting” in headings 7307 and 7412, HTSUS. That the
article can be considered a “tee” is further reinforced by its commercial
designation as such. Moreover, that the articles are, by extension, classifiable
as pipe fittings is evident in their description as such in an official product
guide. See Taco Comfort Solutions, Hydroponic Accessories: Loadmatch
®
Taco Twin-Tee
®
(2006), available at http://www.taco-hvac.com/uploads/
FileLibrary/100–6.8.pdf (describing Taco Twin-Tee as “a patented single pipe
2
As noted in HQ H282279, Mitsubishi and L & B Prods. are highly instructive as to the
proper interpretation of heading 7307, HTSUS, insofar as they pertained to a provision of
the TSUS with substantially identical language.