The tariff classification of polyphenylsulfone (PPSU) fittings from China

N308042 December 11, 2019 CLA-2-39:OT:RR:NC:1:137 CATEGORY: Classification TARIFF NO.: 3917.40.0090, 9903.88.02 Michael Dahm Cole International USA, Inc. 1775 Baseline Rd. Grand Island, NY 14072 RE: The tariff classification of polyphenylsulfone (PPSU) fittings from China Dear Mr. Dahm: In your letter dated December 3, 2019 you requested a tariff classification ruling, on behalf of your client BMI Canada Inc. The products are described as polyphenylsulfone (PPSU) plumbing fittings. BMI # 30904 is a ½ inch coupling, BMI# 30914 is a ½ inch 90 degree elbow, BMI# 30924 is a ½ inch tee, BMI# 30804 is a ½ inch adapter and BMI# 42305 is a ¾ inch 90 degree elbow. The applicable subheading for the PPSU fittings will be 3917.40.0090, Harmonized Tariff Schedule of the United State (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor, of plastics: Fittings: Other. The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.40.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3917.40.0090, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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. 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