N332345 N3 Ruling Active

The tariff classification of polyethylene hose from China

Issued May 4, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3917.32.0020, 9903.88.02

Headings: 3917, 9903

Product description

The product under consideration is described as a flexible condensate drain hose. The hose is composed of low density polyethylene. It will be imported without fittings. It will serve as the condensate drain hose for a mini split air conditioning system.

CBP rationale

The applicable subheading for the polyethylene hose without fittings will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: of polyethylene.

Full text

N332345 May 4, 2023 CLA-2-39:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 3917.32.0020, 9903.88.02 Reina Okada Flobal Corporation 1-15-10 Nishihonmachi, Nishi Ward ,Tatsunonishihonmachi Building 14th Floor Osaka 550-0005 Japan RE: The tariff classification of polyethylene hose from China Dear Ms. Okada: In your letter dated April 20, 2023, you requested a tariff classification ruling. The product under consideration is described as a flexible condensate drain hose.  The hose is composed of low density polyethylene. It will be imported without fittings. It will serve as the condensate drain hose for a mini split air conditioning system.   The applicable subheading for the polyethylene hose without fittings will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings: of polyethylene. The general rate of duty will be 3.1 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.32.0020, 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 3917.32.0020, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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