N198738 N1 Ruling Active

The tariff classification of fiberglass reinforced plastic tubes.

Issued January 27, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The fiberglass reinforced plastic tubes have a hollow square cross section. Some of the tubes will be imported filled with foam plastic. After importation they will be drilled and affixed to a pole gain. They are intended to be used on electrical utility poles to dead-end conductors.

CBP rationale

The applicable subheading for the fiberglass reinforced plastic tubes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N198738 January 27, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. George Rose Addiran Global Group, Inc. 5508 Bentrose Drive McKinney, TX 75070 RE: The tariff classification of fiberglass reinforced plastic tubes. Dear Mr. Rose: In your letter dated December 30, 2011, you requested a tariff classification ruling. Photographs and diagrams were provided with your letter. The fiberglass reinforced plastic tubes have a hollow square cross section. Some of the tubes will be imported filled with foam plastic. After importation they will be drilled and affixed to a pole gain. They are intended to be used on electrical utility poles to dead-end conductors. The applicable subheading for the fiberglass reinforced plastic tubes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. You did not identify the country of origin. The rate of duty provided above is the rate applicable to the tubes when they are made in a country with which the United States has Normal Trade Relations. 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, Thomas J. Russo Director National Commodity Specialist Division

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