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N195890 N1 Ruling Active

The tariff classification of a polyvinyl chloride hose

Issued December 16, 2011 by U.S. Customs and Border Protection.

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N1 N195890 (December 16, 2011)

Tariff classification

HTS codes: 3917.39.0010

Headings: 3917

Product description

A picture of the hose was provided with your letter. The hose is flexible and is composed of polyvinyl chloride (PVC) plastic with steel wire support. It measures 4 inches in diameter by 50 feet in length and has no fittings. The hose will be used in bathroom fan venting.

CBP rationale

The applicable subheading for the PVC hose will be 3917.39.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses…other…reinforced with metal.

Full text

N195890 December 16, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.39.0010 Ms. Linda G. Brockelman Builder’s Best Inc. 201 Broiles Drive Jacksonville, TX 75766 RE: The tariff classification of a polyvinyl chloride hose Dear Ms. Brockelman: In your letter dated December 6, 2011, you requested a tariff classification ruling. A picture of the hose was provided with your letter. The hose is flexible and is composed of polyvinyl chloride (PVC) plastic with steel wire support. It measures 4 inches in diameter by 50 feet in length and has no fittings. The hose will be used in bathroom fan venting. The applicable subheading for the PVC hose will be 3917.39.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses…other…reinforced with metal. The general rate of duty applicable to this product when manufactured in countries with which the United States has Normal Trade Relations 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

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