The tariff classification of plastic tubing

N249080 January 24, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.0050 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of plastic tubing Dear Mr. Maloney: In your letter dated December 24, 2013, on behalf of Becton, Dickenson Infusion Therapy Systems, you requested a tariff classification ruling. The sample provided with your request is a length of seamless tubing that will be used with an insulin delivery pump and catheter. The tubing will be imported on spools in material lengths. The tubing is in chief weight of polyurethane. It is not reinforced with metal, textile or other materials. You suggest classification in subheading 9021.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for appliances, other than hearing aids or pacemakers, which are worn or carried, or implanted in the body, to compensate for a defect or disability and parts and accessories thereof. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. General Rule of Interpretation 3(a) states, in part, that the heading which provides the most specific description shall be preferred to headings providing a more general description. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Even if the tubing were considered to be a part of the insulin pump, the tubing is specifically provided for in heading 3917, and that specific provision prevails. You did not identify the country of origin. The rate of duty provided below is the rate applicable to the tubing when it is manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the tubing will be 3917.32.050, Harmonized Tariff Schedule of the United States (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…other. The general rate of duty will be 3.1 percent ad valorem. A secondary classification will apply for the tubing in subheading 9817.00.96, HTSUS, which provides for parts specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind.) Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or antidumping duties. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division