&&The goods (couplings) reviewed are the following: AlphaRod® API Polished Rod Coupling (SRCPRAR), API Grade API Sucker Rod Coupling (SRCSRAPI), High Strength API Subcoupling (SRCSCHS), LaserShieldTM Sucker Rod Coupling (SRCSRLS), Spray Metal API Grade X-Torque Coupling (SRCXTAPISM).&&&&The goods are made of steel alloy. The goods are hollow cylinders that are threaded. Each coupling type/model are different in terms of steel grades, chemical compositions, and mechanical properties. The goods are manufactured from quenched and tempered seamless steel pipes.&&&&The goods are used to connect sucker rods and pony rods for oil extraction in a continuous configuration from the top to the bottom of the well pump. This configuration is known as the rod string. A rod string may consist of hundreds of sucker rods and pony rods, which are connected with a similar amount of couplings. The rod string itself is connected to polished rods, sinker bars, co-rods, and pump with the same couplings. The amount of rods and couplings used in a rod string will vary depending on the depth of the well.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification numbers 8413.91.00.11, 8413.91.00.12, 8413.91.00.19, and 8413.91.00.90. These tariff classification numbers are incorrect.&&&&As per legal note 2 (a) of Section XV, the expression “parts of general use” means the articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21). Legal note 3 of Section XV includes iron and steel in the expression “base metals”.&&&&The goods of this ruling are “parts of general use” designed for connecting sucker rods. Chapter 73 - Articles of Iron or Steel was taken into account.&&&&Heading 73.26 “Other articles of iron or steel” was considered as they are “similar articles of other base metal” per the definition of legal note 2 (a) of Section XV.&&&&The goods are not “Forged or stamped, but not further worked” nor are they “Articles of iron or steel wire”. As such, the goods fall under residual subheading 7326.90 “-other”. As they are couplings for sucker rods and pony rods they fall under tariff item 7326.90.10 “--- Couplings for sucker rods, pony rods or polished rods for oilfield related pumps; …”.