The tariff classification of heat shrinkable tubing

N233430 October 18, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.0020; 3926.90.9980 Mr. Ritchie T. Thomas Mr. Christopher H. Skinner Squire Sanders (US) LLP 1200 19th Street, NW Suite 300 Washington, D.C. 20036 RE: The tariff classification of heat shrinkable tubing Dear Mr. Thomas and Mr. Skinner: In your letter dated September 14, 2012, on behalf of Sumitomo Electric Interconnect Products, Inc., you requested a tariff classification ruling. The merchandise is described as heat-shrinkable tubing used for a diverse range of industries. The tubing is sold under the trademark name Sumitube. Sumitube is used to provide a protective housing or insulating layer over a variety of different substrates, such as pipes, hoses, electrical conductors, and groupings of wires or cables. The Sumitube products are specifically engineered such that their diameters can be reduced to a pre-determined size through the controlled application of heat to the product. The tubing shrinks to conform to the shape of the substrate to which it is applied. Six samples were provided with your request and are being returned to you. Sample 1 is green Sumitube B2 flexible polyolefin lay-flat tubing that measures 2 inches in diameter by 200 feet in length. Sample 2 is gray Sumitube B2 flexible polyolefin lay-flat tubing that measures 3/8 inch in diameter by 200 feet in length. The B2 products are recommended for use in general purpose applications such as wire marking, color coding and electrical insulation of light wire harness assemblies. In a telephone conversation, you identified the particular polyolefin as polyethylene. Samples 3 through 6 are all tubular in shape, with round cross-sections. Sample 3 is clear Sumitube K polyvinylidene fluoride tubing that measures 1/16 inch in diameter. Sample 4 is yellow Sumitube W5DL polyolefin dual wall tubing that measures 1/8 inch in diameter. Sample 5 is clear Sumitube A2 flexible polyolefin single wall tubing that measures 3/32 inch in diameter. Sample 6 is white Sumitube B2 flexible polyolefin single wall tubing that measures 3/32 inch in diameter. You suggest classification of all of the tubing in heading 3917 of the Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Legal note 8 to Chapter 39 states, “For the purposes of heading 3917, the expression “tubes, pipes and hoses” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). The expression also includes sausage casings and other lay-flat tubing.” Thus, aside from sausage casings and other lay-flat tubing, heading 3917 is limited to tubes, pipes and hoses that are of a kind generally used for conveying, conducting, or distributing gases or liquids. The Sumitube products are specially engineered to shrink to a pre-determined size through the controlled application of heat, and are used as a protective overwrap. Customs Headquarters specifically addressed the classification of heat shrinkable tubing in HRL 082700, dated February 15, 1990, and HRL 082619, dated February 26, 1990. Headquarters ruled that heat shrinkable tubing that is not lay-flat does not meet the legal note description of the merchandise in heading 3917 of the HTSUS. You have attached a translation of a ruling from Japan’s customs authority classifying a tube with a hollow round cross-section used for insulation and corrosion resistance in heading 3917 of the tariff. While the Harmonized Tariff Schedule seeks uniformity of classifications of the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries. You state that there are multiple countries of origin, but did not identify them. The rates of duty provided below are those that are applicable to merchandise manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for Samples 1 and 2, which are representative samples of polyethylene heat shrinkable tubing that is lay-flat, will be 3917.32.0020, HTSUS, which provides for tubes, pipes and hoses and fittings therefor…of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings…of polyethylene. The general rate of duty will be 3.1 percent ad valorem. The applicable subheading for Samples 3, 4, 5 and 6, which are representative samples of heat shrinkable tubing that is not lay-flat, will be 3926.90.9980, HTSUS, which provides for other articles of plastics…other. The general 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