The tariff classification of cross-linked polyethylene (PEX) tubing with fittings from Brazil

N307844 December 2, 2019 CLA-2-39:OT:RR:NC:1:137 CATEGORY: Classification TARIFF NO.: 3917.33.0000 Tatiana Krummrich Astra S/A Industria e Comercio Rua Colegio Florence, 59 Jundiai 13209-700 Brazil RE: The tariff classification of cross-linked polyethylene (PEX) tubing with fittings from Brazil Dear Ms. Krummrich: In your letter dated November 21, 2019 you requested a tariff classification ruling. The product is described as an Industrial Hydraulic Kit. It consists of cross-linked polyethylene (PEX) tubing with fittings. You state that the tubing will be used to connect the water supply to faucets and sinks. You suggest classification in 3925.90.00 Harmonized Tariff Schedule of the United States (HTSUS) as Builders’ ware of plastics, not elsewhere specified or included. However, this product does not meet the definition of builders’ ware provided in Legal Note 11 to Chapter 39 of the HTSUS. Therefore, classification in heading 3925 is precluded. The applicable subheading for the PEX tubing with fittings will be 3917.33.0000, 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, with fittings. The general rate of duty will be 3.1 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 the World Wide Web at https://hts.usitc.gov/current. Articles classifiable under subheading 3917.33.0000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division