The tariff classification of hoses and hose liners from Ireland.

NY I82852 June 25, 2002 CLA-2-39:RR:NC:SP:221 I82852 CATEGORY: Classification TARIFF NO.: 3917.39.0050; 5909.00.2000 Ms. Shelley Vybiral Snap-Tite, Inc. 2930 West 22nd Street Erie, PA 16506-2302 RE: The tariff classification of hoses and hose liners from Ireland. Dear Ms. Vybiral: In your letter dated May 29, 2002, you requested a tariff classification ruling. Three sample pieces of hose were included with your letter. Item 1 is described as urethane sludge hose or sludge injection hose. It is constructed with a woven polyester textile sleeve or carcass heavily coated on both sides with polyurethane. The coating measures up to 1/16 inch thick on each side of the sleeve. The coating completely obscures the textile component, though the weave of the fabric imparts a faint texture to the surface of the plastic. The textile is considered to be a reinforcement of this hose. Item 2 is described as a hose liner used to line Ponn Conquest fire hose. It is a textile hose woven from polyester fiber. The interior surface is coated with a plastic coating that, though completely clear, is thick enough to be visible to the naked eye. The exterior surface is lightly coated with a clear thin plastic coating that is not visible to the naked eye. Item 3 is described as complete Ponn Conquest fire hose. The complete hose consists of the textile hose lining of item 2 with an outer jacket made of woven polyester fabric. The applicable subheading for the urethane sludge liner, item 1, will be 3917.39.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics: other: other: other. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the hose liner, item 2, and the complete Ponn Conquest fire hose, item 3, will be 5909.00.2000, HTS, which provides for textile hosepiping and similar textile tubing, with or without lining, armor or accessories of other materials, other. The rate of duty will be 3.9 percent ad valorem. You state that you believe that the hose liner and the complete fire hose should not be classified in subheading 5909.00.2000, HTS, because of the urethane coating on the inside of the textile hose. The classification of merchandise under the HTS is governed by the General Rules of Interpretation. The first General Rule requires that the classification of goods be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification by offering guidance in understanding the scope of the headings and the General Rules. The Explanatory Notes to heading 5909 state that textile tubing is classified in heading 5909 even if coated on the inside with rubber or plastics. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division