The tariff classification of plastic flexible conduit tubes from Japan.

N034180 August 8, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Carlos Ortega Nissei America, Inc. 1480 North Hancock Street Anaheim, CA 92807 RE: The tariff classification of plastic flexible conduit tubes from Japan. Dear Mr. Ortega: In your letter dated July 22, 2008, you requested a tariff classification ruling. A sample and photographs were provided with your letter. The conduit tube is composed of nylon plastic. The conduit tube will be used to enclose and protect high voltage electrical conductors as well as to hide the conductors for a tidier appearance. You state that this tube will be used with injection molding machines, but that it is suitable for use for many similar applications. The sample tube has a plastic elbow attached to it. You suggest classification in heading 3917 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses of plastics. However, aside from sausage casings and other lay-flat tubing, Legal Note 8 of Chapter 39 limits tubes, pipes and hoses of heading 3917 to those that are of a kind generally used for conveying, conducting or distributing gases or liquids. Conduit tubes are used for electric wiring. The plastic elbow fitting, which you also suggest should be classified in heading 3917, will be classified with the conduit tube when imported attached to the tube. The applicable subheading for the conduit tube, both with and without attached elbow fittings, and for conduit fittings imported separately, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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