N203556 N2 Ruling Active

The tariff classification of pipe protectors from Vietnam

Issued February 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The pipe protectors are made of low density polyethylene plastic and are in the form of short hollow cylinders. They are used to cover the threads on pipes to protect the threads from being damaged in storage and during shipping and transit. The pipe protectors slip over the ends of the pipe and are held in place by a small ridge that snaps into one of the pipe’s threads. They are easily snapped on and off. The pipe protectors are screen printed for identification. You suggest classification of the pipe protectors in subheading 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. Although many pipe thread protectors are manufactured in the form of caps, in a telephone conversation with this office you confirmed that these protectors are open on both ends.

CBP rationale

The applicable subheading for the pipe thread protectors will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.

Full text

N203556 February 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. James F. Crawford JSBC International, Inc. 3419 Westminster, Suite 318 Dallas, TX 75205 RE: The tariff classification of pipe protectors from Vietnam Dear Mr. Crawford: In your letter dated February 6, 2012, you requested a tariff classification ruling. Photographs of the pipe protectors were submitted with your letter. The pipe protectors are made of low density polyethylene plastic and are in the form of short hollow cylinders. They are used to cover the threads on pipes to protect the threads from being damaged in storage and during shipping and transit. The pipe protectors slip over the ends of the pipe and are held in place by a small ridge that snaps into one of the pipe’s threads. They are easily snapped on and off. The pipe protectors are screen printed for identification. You suggest classification of the pipe protectors in subheading 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. Although many pipe thread protectors are manufactured in the form of caps, in a telephone conversation with this office you confirmed that these protectors are open on both ends. The applicable subheading for the pipe thread protectors will be 3926.90.9980, 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, Thomas J. Russo Director National Commodity Specialist Division

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