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The tariff classification of a plastic wall sleeve cylinder from Japan.
Issued May 31, 2023 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N332825 (May 31, 2023)
Tariff classification
HTS codes: 3926.90.9985
Headings: 3926
Product description
Images were provided in lieu of a sample. The product under consideration is described as a wall sleeve cylinder. It is a hollow tube made of low-density polyethylene (LDPE) plastic that is used when installing mini-split air conditioning systems. This conduit tube lines the passage through a wall cavity where an evaporator coil, communication wire, and flexible condensate drain hose can be fed through from the inside to the outside of a building. It measures 200 millimeters in length by 64 millimeters in diameter and features a lip on one end. As the wall sleeve cylinder would be considered an article of plastic, and as it is not more specifically provided for elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N332825 May 31, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Reina Okada Flobal Corporation 1-5-10 Tatsuno Nishihonmachi Building, 14th Floor Nishi-ku, Osaka 550-0005 Japan RE: The tariff classification of a plastic wall sleeve cylinder from Japan. Dear Ms. Okada: In your letter dated May 9, 2023, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a wall sleeve cylinder. It is a hollow tube made of low-density polyethylene (LDPE) plastic that is used when installing mini-split air conditioning systems. This conduit tube lines the passage through a wall cavity where an evaporator coil, communication wire, and flexible condensate drain hose can be fed through from the inside to the outside of a building. It measures 200 millimeters in length by 64 millimeters in diameter and features a lip on one end. As the wall sleeve cylinder would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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