The tariff classification of tubing from China

N059594 May 26, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.33.0000 Mr. Vincent Di Costanzo Panalpina, Inc. 18 Interstate Corporate Center 6325 N. Center Drive, Suite 105 Norfolk, VA 23502 RE: The tariff classification of tubing from China Dear Mr. Di Costanzo: In your letter dated April 28, 2009, on behalf of Pari Respiratory Equipment Inc., you requested a tariff classification ruling. The sample submitted with your request is plastic tubing, identified as Part #044E0050. The tubing measures approximately 5 ½ feet in length and has a wing tip style fitting at each end. The product, also identified as wing tip tubing, is designed for use with a nebulizer. The tubing, which is imported separately from the nebulizers, may be sold either with a nebulizer or as a replacement part. You claim that the tubing is suitable for use solely or principally with a reusable nebulizer and you suggest classification in subheading 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. You may find detailed explanations of this in relation to Chapter 90 products in Headquarters Rulings 965968, dated December 16, 2002, and 967233, dated February 18, 2005. Therefore, even if the imported tubing is identifiable as suitable for use solely or principally as parts of nebulizers or as a part of a particular nebulizer, it is excluded from classification in chapter 90 as parts and accessories to the nebulizer and is instead classifiable in the specific provision for tubes. The applicable subheading for the wing tip tubing will be 3917.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor, of plastics: other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 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