&&The product is described as a brass gas adaptor, part # 317, used to connect a regulator to a cylinder or other equipment when different CGA threads on the mating parts make a direct connection impossible. This adaptor allows a CGA 510 regulator to connect to a CGA 520 B acetylene tank connection. The sample on hand measures approximately 6.2 cm in length, and the fastening hexagonal areas are approximately 2.8 cm in outside diameter.

&&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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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 request for an Advance Ruling you proposed tariff classification under 7419.99.90.90. This tariff classification number is incorrect.&&&&This brass gas adaptor, part # 317, measuring approximately 6.2 cm in length, is a coupling device and is considered a copper tube or pipe fitting which are named in heading 74, 12. The Explanatory Notes to heading 74.19 exclude products that are more specifically covered elsewhere in the Nomenclature. The Explanatory Notes to heading 74.12 indicate that the Explanatory Note to heading 73.07 applies, mutatis mutandis, to this heading. The Explanatory Notes to heading 73.07 include couplers within that heading. This coupler is composed of brass, a copper alloy, and meets the terms of subheading 7412.20. There are no breakouts at the tariff item level under this subheading.