The tariff classification of an “AirBerm” system and an inflatable air tube for the “Airberm” system from the Philippines.

N277164 August 12, 2016 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Beth Morris Director of Duty Drawback and Compliance Rogers & Brown Custom Brokers, Inc. 2 Cumberland Street P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of an “AirBerm” system and an inflatable air tube for the “Airberm” system from the Philippines. Dear Ms. Morris: In your letter dated June 10, 2016, you requested a tariff classification ruling. Illustrative literature was provided. As requested, the sample submitted will be returned to you. Item number PTAT12 is described as the “Pac Tec Air Tube.” The item’s measurements are 12 feet long by 11 inches wide. The air tube is constructed of 18oz/yd2 Polyvinyl-chloride (PVC) coated polyester, and uses a Leafield Marine D7 valve for purposes of inflating. The polyester is entirely coated with PVC. The air tube is installed into a sleeve along the sidewall of a spill containment berm. The air tube is then inflated which in turn raises the sidewall of the spill containment berm. Depiction of the photo in the illustrative literature indicates that there are four air tubes that form the sidewalls of the spill containment berm. Illustrative literature further indicates in pertinent part that, the “AirBerm” inflates using a vehicle exhaust or compressed air, and that standard and custom sizes are available. You indicate in your ruling request that the product will be sold as a {system} to include four air tubes and a spill containment berm; no item number was provided for the full “AirBerm” system. You also indicate and/or suggest that individual air tubes could be sold as replacements for worn out or damaged tubes. As for the spill containment berm imported with its four air tubes, we believe the “Doctrine of Entireties” is applicable. The Doctrine of Entireties as used in Customs law says that when an entry consists of parts which can be assembled to form an article that is different from any of the parts, the proper classification will be of the whole article, rather than the individual components. This principle is a corollary to the fundamental theory of customs jurisprudence that an imported article should be classified according to its true commercial character. The doctrine states that, if an entry consists of parts which, although unjoined, when assembled form an article different from any of the parts, then the proper classification is the one for the whole article and not for the parts separately. Under the doctrine the “AirBerm” systems which includes the four air tubes and spill containment berm is classified in subheading 3926.90.7500, the provision in pertinent part for “other inflatable articles, not elsewhere specified or included.” The applicable subheading for the “AirBerm” system will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% ad valorem. The applicable subheading for item number PTAT12, the “Pac Tec Air Tube” will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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 https://hts.usitc.gov/current. At this time, this office does not have enough information to classify the spill containment berm, imported without its four air tubes. Please provide a sample of the spill containment berm itself; a material breakdown by composition, weight and cost; a bill of materials, and an instruction manual or sheet on the assembling of the “AirBerm” system. 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 Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division