Expandable Plastic Laths

HQ 084168 July 14, 1989 CLA2:CO:R:C:G 084168 JAS CATEGORY: Classification TARIFF NO.: 3926.90.9050 Kuehne & Nagel, Inc. 370 Mc Clellan Highway East Boston, Massachusetts 02043 RE: Expandable Plastic Laths Gentlemen: A letter to you from your client, Martek, Inc., Hingham, Massachusetts, dated March 16, 1989, initiated a request for ruling on the Technos antivibration laths from France. A sample and descriptive literature were submitted. You have indicated that this merchandise may be the subject of ongoing transactions through the port of Boston. Therefore, in accordance with section 177.1(a), Customs Regulations, this ruling is limited to prospective transactions only, and does not apply to merchandise already imported. Our ruling follows. FACTS: The articles in question are plastic components used as damping or antivibration elements in condensers and heat exchangers. They represent a technoligical improvement over rigid antivibration stakes made of metal, plastic or wood. The articles in question are made by deflating lengths of cuttolength plastic tubing by means of a vacuum and sealing both ends. This is their condition as imported. These plastic components come in varying lengths as needed for a particular job. As high speed steam flows in metal tube bundles in condensers and heat exchangers, vibrations occur which cause   2  the metal tubes to clash against each other. This results in longitudinal and radial cracks in midspan or where the metal tubes are attached to plates. The articles in question function to cushion and support the metal tube bundles, thus reducing these damaging vibrations. As the plastic laths are inserted into a bundle, their ends are cut to allow the laths to slowly expand together to their original shape, exerting uniform pressure throughout the tube bundle. You have been advised by Customs officers in Boston that the provision for other tubes, pipes and hoses, of plastics, in subheading 3917.32.0050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) may possibly apply. ISSUE: Do expandable plastic laths qualify as tubes, pipes or hoses for tariff purposes or are they articles of plastic? LAW AND ANALYSIS: General Rule of Interpretation (GRI) 1, HTSUSA, states that for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(a), states that when goods are, prima facie, classifiable under two or more headings the heading which provides the most specific description shall be preferred to headings providing a more general description. Heading 3917 covers tubes, pipes and hoses and fittings therefor, of plastics, while heading 3926 covers other articles of plastics and articles of other materials of headings 3901 to 3914. Chapter 39, Note 8, HTSUSA, defines the expression "tub, pipes and hoses" for the purposes of heading 3917, to mean hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). The expression also includes sausage casings and other lay flat tubing. The plastic laths in question are not within this definition and are not classifiable in heading 3917. They are classifiable in heading 3926.   3  HOLDING: Expandable plastic laths from France are classifiable under the provision for other articles of plastics and articles of other materials of headings 3901 to 3914, in subheading 3926.90.9050, HTSUSA. The rate of duty is 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division