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N239048 N2 Ruling Active

The tariff classification of plastic support tubes from China

Issued March 28, 2013 by U.S. Customs and Border Protection.

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N2 N239048 (March 28, 2013)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was included with your request. A style number was not provided. The item is described as a flexible plastic support tube constructed of polyurethane (PU) plastic. The tube measures 1 inch in length and 0.5 inch in inside diameter. It is designed to fit over the end of a length of tubing used to conduct air in a paint drying system. The tube that is the subject of this request is not suitable for conducting liquids or gases but acts strictly as a support.

CBP rationale

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

Full text

N239048 March 28, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Thomas Des Champs Dedoes Industries, Inc. 1060 W. West Maple Walled Lake, MI 48390 RE: The tariff classification of plastic support tubes from China Dear Mr. Des Champs: In your letter dated February 27, 2013, you requested a tariff classification ruling. Descriptive literature was included with your request. A style number was not provided. The item is described as a flexible plastic support tube constructed of polyurethane (PU) plastic. The tube measures 1 inch in length and 0.5 inch in inside diameter. It is designed to fit over the end of a length of tubing used to conduct air in a paint drying system. The tube that is the subject of this request is not suitable for conducting liquids or gases but acts strictly as a support. The applicable subheading for the support tube will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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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