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The tariff classification of plastic cleanout plugs from Taiwan
Issued July 18, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N327027 (July 18, 2022)
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
Item number 68491 is a threaded 2-inch square head cleanout plug. It is composed of rigid Acrylonitrile-butadiene-styrene (ABS) plastic. The threaded plug keeps the drain free of debris. It also creates a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plug features an elevated square-top design that requires a cleanout plug wrench to open, helping to prevent tampering. Item numbers 68509 and 68512 are threaded counter-sunk cleanout plugs. They consist of rigid ABS plastic. 68509 is a 3-inch plug and 68512 is a 2 ½ inch plug. The threaded plugs keep the drain free of debris. They also create a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plugs feature a slotted-head design that requires a cleanout plug wrench to open, helping to prevent tampering. Item numbers 68514 and 68516 are threaded counter-sunk cleanout plugs. They consist of rigid polyvinyl chloride (PVC) plastic. 68514 is a 1 ½ inch plug and 68516 is a 3-inch plug. The threaded plugs keep the drain free of debris. They also create a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plugs feature a slotted-head design that requires a cleanout plug wrench to open, helping to prevent tampering.
CBP rationale
The applicable subheading for the plastic cleanout plugs will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.
Full text
N327027 July 18, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Chandanie Gunathilake IPS Corporation 500 Distribution Parkway Collierville, Tennessee 38017 RE: The tariff classification of plastic cleanout plugs from Taiwan Dear Ms. Gunathilake: In your letter dated July 11, 2022, you requested a tariff classification ruling. Item number 68491 is a threaded 2-inch square head cleanout plug. It is composed of rigid Acrylonitrile-butadiene-styrene (ABS) plastic. The threaded plug keeps the drain free of debris. It also creates a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plug features an elevated square-top design that requires a cleanout plug wrench to open, helping to prevent tampering. Item numbers 68509 and 68512 are threaded counter-sunk cleanout plugs. They consist of rigid ABS plastic. 68509 is a 3-inch plug and 68512 is a 2 ½ inch plug. The threaded plugs keep the drain free of debris. They also create a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plugs feature a slotted-head design that requires a cleanout plug wrench to open, helping to prevent tampering. Item numbers 68514 and 68516 are threaded counter-sunk cleanout plugs. They consist of rigid polyvinyl chloride (PVC) plastic. 68514 is a 1 ½ inch plug and 68516 is a 3-inch plug. The threaded plugs keep the drain free of debris. They also create a tight seal to prevent wastewater, noxious fumes, and dangerous sewer gases from leaking out of the cleanout pipe. The plugs feature a slotted-head design that requires a cleanout plug wrench to open, helping to prevent tampering. The applicable subheading for the plastic cleanout plugs will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 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 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
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