&&The products under review are the Brass Nipple CGA-510-15-3 and the Brass Nipple CGA-510-15-11. These brass nipples are 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 brass nipples come in various lengths, the CGA-510-15-3 is 3 inches long and the CGA-510-15-11 is 4 and ¼ inches long.

&&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 number 7412.20.00.90. This tariff classification number is correct.&&&&Heading 74.12 states that it covers"Copper tube or pipe fittings (for example, couplings, elbows, sleeves)." The Brass Nipple CGA-510-15-3 and the Brass Nipple CGA-510-15-11 are composed of brass, a copper alloy, and meets the terms of Heading 74.12.