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N300788 N3 Ruling Active

The tariff classification of five plastic microduct couplers and end caps from China.

Issued October 22, 2018 by U.S. Customs and Border Protection.

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N3 N300788 (October 22, 2018)

Tariff classification

HTS codes: 3926.90.9990

Headings: 3926

Product description

The articles under consideration are described as plastic couplers and end caps. The five styles provided include a five millimeter coupler, 16 millimeter coupler, 8.5 millimeter by 8 millimeter transition coupler, 12.7 millimeter end cap, and 16 millimeter end cap. Your submission indicates the plastic couplers and end caps are designed for use with high density polyethylene (HDPE) microducts for fiber optic cables. A microduct is a small duct used for the installation of small microduct fiber optic cables. They are composed of plastic and are designed to easily join HDPE microducts for fiber optic cabling. The couplers operate by manually pressing two separate segments of microduct into each side of the couplers, while the end caps can be manually pressed into the end of an HDPE microduct to seal the microduct and protect the fiber optic cable. The items in question are designed to be air and water tight, corrosion resistant, and for use in buried or encased applications. These products are not designed for electrical insulation and are not intended for use with electrical cabling or wiring. These couplers and end caps are considered articles of plastic and as they are not provided for more specifically elsewhere,

CBP rationale

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.

Full text

N300788 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 five plastic microduct couplers and end caps 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 and end caps. The five styles provided include a five millimeter coupler, 16 millimeter coupler, 8.5 millimeter by 8 millimeter transition coupler, 12.7 millimeter end cap, and 16 millimeter end cap. Your submission indicates the plastic couplers and end caps are designed for use with high density polyethylene (HDPE) microducts for fiber optic cables. A microduct is a small duct used for the installation of small microduct fiber optic cables. They are composed of plastic and are designed to easily join HDPE microducts for fiber optic cabling. The couplers operate by manually pressing two separate segments of microduct into each side of the couplers, while the end caps can be manually pressed into the end of an HDPE microduct to seal the microduct and protect the fiber optic cable. The items in question are designed to be air and water tight, corrosion resistant, and for use in buried or encased applications. These products are not designed for electrical insulation and are not intended for use with electrical cabling or wiring. These couplers and end caps 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

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