The tariff classification of heat shrink tubing from various countries, including Germany, China and Canada.

N055244 April 6, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael Caseley Sea Jet Express Inc. 24 Cokesbury Road, Suite 20 Lebanon,, NJ 08833 RE: The tariff classification of heat shrink tubing from various countries, including Germany, China and Canada. Dear Mr. Caseley: In your letter dated March 11, 2009, on behalf of DSG-Canusa, you requested a tariff classification ruling. Samples of four types of tubes were provided with your letter. All four types are heat shrink tubing composed of polyolefin plastics designed to insulate, seal and protect electrical components or connections. The adhesive-lined Deray® Splice Melt tubing is designed to protect in-line splices in automotive wire harnesses and electronic assemblies against water, moisture and chemical ingress. CZT 200 is halogen-free tubing with fire safety characteristics. It is designed for use in contained areas, including underground transportation systems, shipboard, offshore, military and aerospace applications. CPX 201 yellow and green striped tubing is flame retardant and solvent resistant tubing colored to identify ground wire and terminals. Deray® ITW tubing is designed to insulate and protect electronic components and provide strain relief on connectors. It is used in applications requiring flexibility, quick shrink times and a thin profile in space limited applications. You suggest classification in heading 3917 of the Harmonized Tariff Schedule, which provides for tubes, pipes and hoses of plastics. However, Legal Note 8 of Chapter 39, with an exception for lay-flat tubing, limits the tubes, pipes and hoses of heading 3917 to those of a kind used for conveying, conducting or distributing gases or liquids. Since the heat shrink tubes are used for electrical insulation and protection, they are precluded from classification in heading 3917. The applicable subheading for all four types of heat shrink tubing will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general 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