N096397 N0 Ruling Active

The tariff classification of crushable foam wrap from the United Kingdom

Issued March 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature on crushable foam wrap (CFW) was included with your request. CFW is installed in oil and gas drilling pipelines between the interior drill casing and the surrounding outer casing. The product is used to dissipate fluid expansion pressures within the trapped annulus of an oil well, i.e., the void between the interior drill casing and the surrounding outer casing, that are created by the flow of hot hydrocarbons. The wrap is in the form of quarter cylinders or quadrants made of cellular plastics. The quadrants are installed onto the interior drill casing in opposing pairs by means of adhesive and become a permanent feature of the well piping. The porous structure of the foam allows expansion of the annulus fluids and dissipates potentially destructive pressure increases.

CBP rationale

The applicable subheading for the crushable foam wrap will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N096397 March 16, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Patrick Fazzone Butzel Long Tighe Patton PLLC Suite 300 1747 Pennsylvania Avenue NW Washington, DC 20006 RE: The tariff classification of crushable foam wrap from the United Kingdom Dear Mr. Fazzone: In your letter dated March 3, 2010, on behalf of Trelleborg Offshore US, Inc., you requested a tariff classification ruling. Descriptive literature on crushable foam wrap (CFW) was included with your request. CFW is installed in oil and gas drilling pipelines between the interior drill casing and the surrounding outer casing. The product is used to dissipate fluid expansion pressures within the trapped annulus of an oil well, i.e., the void between the interior drill casing and the surrounding outer casing, that are created by the flow of hot hydrocarbons. The wrap is in the form of quarter cylinders or quadrants made of cellular plastics. The quadrants are installed onto the interior drill casing in opposing pairs by means of adhesive and become a permanent feature of the well piping. The porous structure of the foam allows expansion of the annulus fluids and dissipates potentially destructive pressure increases. The applicable subheading for the crushable foam wrap will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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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