The tariff classification of plastic pipes from Mexico

N235599 December 17, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.22.0000; 3917.23.0000 Ms. Jamie Joiner Joiner Law Firm JP Morgan Chase Building 712 Main Street, Suite 1600 Houston, TX 77002 RE: The tariff classification of plastic pipes from Mexico Dear Ms. Joiner: In your letter dated November 19, 2012, on behalf of DBHL, Inc., Ohio, you requested a tariff classification ruling. Descriptive literature for four items was included with your request. All are pipe sections used in plumbing applications. Product HP9005 is described as a plastic wall tube. The tube/pipe section is made of polypropylene plastic and has an inner diameter of 1 ¼ inches. A similar style is available with an inner diameter of 1 ½ inches. The pipe is curved at one end and has a ball joint finishing at the curved end. Product P9046A is described as a double slip joint trap offset. It is made of polyvinyl chloride plastic and has an inner diameter of 1 ½ inches. It is available in lengths of 12 to 14 inches. The offset pipe section is threaded at both ends. A wing-nut and washer are assembled on each end. Product P9790 is described as an extension tube with slip joint. The pipe section is made of polypropylene and is threaded on one end where a wing-nut and washer are connected. The component is generally used in bathroom or kitchen sinks when a drain pipe needs to be extended or lengthened. When used in connection with a P-trap, the extension directs water into the drain system in a house or building. The pipe has an inner diameter of 1 ¼ inches and measures 6 inches in length. Similar styles are available in diameters of 1 ¼ inches or 1 ½ inches and in lengths from 6 inches to 16 inches. Product PP9816W is described as a branch tailpiece with nut. It is made of polypropylene plastic and has a diameter of 1 ½ inches. It measures 8 inches in length. The branch tailpiece is a specially designed portion of drain pipe with a fitting at one end and a branch that extends from the bottom. It allows a dishwasher drain to be connected directly to a drain assembly. The applicable subheading for HP9005, P9790 and PP9816W will be 3917.22.0000, 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: tubes, pipes and hoses, rigid: of polymers of propylene. The general rate of duty will be 3.1 percent ad valorem. The applicable subheading for P9046A will be 3917.23.0000, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: tubes, pipes and hoses, rigid: of polymers of vinyl chloride. The general rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division