The tariff classification of four plastic couplers from China.

N300787 October 22, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Ashley W. Craig Venable LLP 600 Massachusetts Avenue Northwest Washington, DC 20001 RE: The tariff classification of four plastic couplers from China. Dear Mr. Craig: In your letter dated September 25, 2018, you requested a tariff classification ruling on behalf of your client, Dura-Line Corp. The articles under consideration are described as “plastic couplers for High Density Polyethylene (HDPE) conduit.” The four styles range in sizes, but are otherwise identical. The one-inch coupler is 3.5 inches in length and fits a conduit with a nominal outside diameter (OD) of 1.315 inches. The 1.25-inch coupler is 5 inches in length and fits a conduit with an OD of 1.660 inches. The 1.50-inch coupler is 5.5 inches in length and fits a conduit with an OD of 1.90 inches. The two-inch coupler is 7.5 inches in length and fits a conduit with an OD of 2.375 inches. The couplers are composed of plastic and are designed to easily join HDPE innerduct or conduit used to encase coaxial, fiber optic, or electrical cables. They operate by manually pressing two separate segments of innerduct or conduit into each side of the coupler, which is designed to be air and water tight and corrosion resistant. They are designed for buried or encased applications, aerial applications are not recommended, and their plastic composition provides dielectric properties. They are well suited for use in pull boxes, vaults, or other limited-access areas such as narrow trenches. They are non-transparent and contain UV inhibitors. As the “plastic couplers for High Density Polyethylene (HDPE) conduit” are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division