N020423 N0 Ruling Active

The tariff classification of pipe adapters from Taiwan

Issued December 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3917.40.0090

Headings: 3917

Product description

Part 90331 (D-2466) is a pipe adapter molded from polyvinyl chloride (PVC) plastic. One end is designed for a solvent-based 1 inch slip PVC pipe connection. The other end has a 1¼ inch male pipe thread connection. The adapter is fitted with a base metal locking nut and a plastic sealing gasket. Part 90332 (D-2846) is a pipe adapter molded from chlorinated polyvinyl chloride (CPVC) plastic. One end is designed for a solvent-based 1 inch slip CPVC connection. The other end has a 1¼ inch male pipe thread connection. The adapter is fitted with a base metal locking nut and plastic sealing gasket. The adapters are used to connect hot water heater pans to waste water drain lines.

CBP rationale

The applicable subheading for the pipe adapters will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore, of plastics: fittings…other.

Full text

N020423 December 10, 2007 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3917.40.0090 Mr. Craig M. Schau Craig M. Schau Customs Broker 6976 Parma Park Blvd. Parma Heights, OH 44130 RE: The tariff classification of pipe adapters from Taiwan Dear Mr. Schau: In your letter dated December 2, 2007, on behalf of P-Sun International Co. Ltd., you requested a tariff classification ruling. Part 90331 (D-2466) is a pipe adapter molded from polyvinyl chloride (PVC) plastic. One end is designed for a solvent-based 1 inch slip PVC pipe connection. The other end has a 1¼ inch male pipe thread connection. The adapter is fitted with a base metal locking nut and a plastic sealing gasket. Part 90332 (D-2846) is a pipe adapter molded from chlorinated polyvinyl chloride (CPVC) plastic. One end is designed for a solvent-based 1 inch slip CPVC connection. The other end has a 1¼ inch male pipe thread connection. The adapter is fitted with a base metal locking nut and plastic sealing gasket. The adapters are used to connect hot water heater pans to waste water drain lines. The applicable subheading for the pipe adapters will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore, of plastics: fittings…other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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