The tariff classification of a plastic pipe fitting from China.
Issued April 20, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3917.40.0090
Headings: 3917
Product description
The pipe fitting is a riser or extension that combines both male and female threaded pipe segments for connection to pre-molded male or female sprinklers. The pipe fitting is composed of polyethylene plastic.
CBP rationale
The applicable subheading for the plastic pipe fitting will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastic.
Full text
NY L83697 April 20, 2005 CLA-2-39:RR:NC:SP:221 L83697 CATEGORY: Classification TARIFF NO.: 3917.40.0090 Mr. Mike Kearby Sitting Goat Ranch 5047 FM 207 Caddo, TX 76429 RE: The tariff classification of a plastic pipe fitting from China. Dear Mr. Kearby: In your letter dated April 12, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The pipe fitting is a riser or extension that combines both male and female threaded pipe segments for connection to pre-molded male or female sprinklers. The pipe fitting is composed of polyethylene plastic. The applicable subheading for the plastic pipe fitting will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastic...fittings, other. The rate of duty will be 5.3 percent ad valorem. You have inquired about duty free treatment of the fitting for use in agriculture. Subheading 9817.00.5000, HTS, provides for duty free treatment of machinery, equipment and implements to be used for agricultural or horticultural purposes. The pipe fittings are used to connect pipes to sprinklers. The fittings themselves are not considered machinery, equipment or implements for agricultural or horticultural purposes. Therefore, the fittings are not eligible for duty free treatment under this provision. Subheading 9817.00.6000, HTS, provides for duty free treatment of parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436. However, the pipe fittings are not components for use with the machinery of the four named headings. Therefore, the pipe fittings are not eligible for duty free treatment under this provision. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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