The tariff classification of plastic cleanout plugs from Taiwan
Issued July 18, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
Item number 68857 is a threaded 4-inch square head cleanout plug with a brass insert. 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. It features a slotted-head design that requires a cleanout-plug wrench to open, helping to prevent tampering. Ideal for cleanouts that are accessible through a wall inside of the home, this plug has a 1/4-inch threaded (20 TPI) brass insert for screwing in a cleanout plug cover. Item numbers 68855, 68856, 68858 and 92532 are threaded counter-sunk cleanout plugs with a brass insert. They consist of rigid polyvinyl chloride (PVC) plastic. 68855 is a 2-inch plug, 68856 and 92532 are 3-inch plugs and 68858 is a 4-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. Ideal for cleanouts that are accessible through a wall inside of the home, this plug has a 1/4-inch threaded (20 TPI) brass insert for screwing in a cleanout plug cover. The essential character of the cleanout plugs is imparted by the ABS or PVC plastic which, in addition to accounting for over sixty percent of the weight and bulk of the product, provides the function of closing the pipe to debris and release of gases. The brass insert is merely present to allow for future connection of an additional cover.
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
N327029 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 68857 is a threaded 4-inch square head cleanout plug with a brass insert. 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. It features a slotted-head design that requires a cleanout-plug wrench to open, helping to prevent tampering. Ideal for cleanouts that are accessible through a wall inside of the home, this plug has a 1/4-inch threaded (20 TPI) brass insert for screwing in a cleanout plug cover. Item numbers 68855, 68856, 68858 and 92532 are threaded counter-sunk cleanout plugs with a brass insert. They consist of rigid polyvinyl chloride (PVC) plastic. 68855 is a 2-inch plug, 68856 and 92532 are 3-inch plugs and 68858 is a 4-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. Ideal for cleanouts that are accessible through a wall inside of the home, this plug has a 1/4-inch threaded (20 TPI) brass insert for screwing in a cleanout plug cover. The essential character of the cleanout plugs is imparted by the ABS or PVC plastic which, in addition to accounting for over sixty percent of the weight and bulk of the product, provides the function of closing the pipe to debris and release of gases. The brass insert is merely present to allow for future connection of an additional cover. 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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