N271086 N2 Ruling Active

The tariff classification of Flexliner PVC and textile tubing from England

Issued December 29, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5909.00.2000

Headings: 5909

Product description

The merchandise at hand, identified as Flexliner, is a flexible tubing consisting of a textile fabric composed of a polyester nonwoven material which has been coated on one side with polyvinyl chloride (PVC) plastic, and sewn and sealed at the seam to form a tube. The tubing is used in Cured-In-Place-Pipe (CIPP) applications. CIPP is a process wherein damaged sewage pipes can be repaired without excavation by inserting the imported liner into an existing pipe and, by means of specialized equipment, impregnating the liner with an epoxy resin and allowing it to harden. Based on the information provided, the Flexliner tubing is imported in diameters ranging from three to six inches. The polyester nonwoven material comprises 67.2% to 77.8% of the total weight of the tubing, or more than 50 % by weight.

CBP rationale

The applicable subheading for the Flexliner tubing will be 5909.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile hosepiping and similar textile tubing, with or without lining, armor or accessories of other materials: Other.

Full text

N271086 December 29, 2015 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5909.00.2000 William Sanders Maxliner, LLC 450 College Drive Martinsville, VA 24112 RE: The tariff classification of Flexliner PVC and textile tubing from England Dear Mr. Sanders: In your letter dated November 23, 2015, you requested a tariff classification ruling. A sample was provided. The merchandise at hand, identified as Flexliner, is a flexible tubing consisting of a textile fabric composed of a polyester nonwoven material which has been coated on one side with polyvinyl chloride (PVC) plastic, and sewn and sealed at the seam to form a tube. The tubing is used in Cured-In-Place-Pipe (CIPP) applications. CIPP is a process wherein damaged sewage pipes can be repaired without excavation by inserting the imported liner into an existing pipe and, by means of specialized equipment, impregnating the liner with an epoxy resin and allowing it to harden. Based on the information provided, the Flexliner tubing is imported in diameters ranging from three to six inches. The polyester nonwoven material comprises 67.2% to 77.8% of the total weight of the tubing, or more than 50 % by weight. The applicable subheading for the Flexliner tubing will be 5909.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile hosepiping and similar textile tubing, with or without lining, armor or accessories of other materials: Other. The rate of duty will be 3.3 % 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 Maribeth Dunajski at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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