The tariff classification of a pipe insulation jacket from Honduras

N163779 May 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Jim Brown Southern Glove, Inc. 749 AC Little Drive Newton, NC 28658-3769 RE: The tariff classification of a pipe insulation jacket from Honduras Dear Mr. Brown: In your letter dated April 14, 2011, you requested a tariff classification ruling. A sample was provided with your letter. The pipe insulation jacket is composed of a polyester textile fabric that has been heavily and visibly coated on both sides with polyvinyl chloride plastic. This type of construction is considered to be of plastics for tariff classification purposes. The jacket or cover encases a neoprene rubber insulation of cellular construction. The insulation jacket will be used outdoors in cold climates to protect pipes that protrude from plants. The pipe insulation jacket measures approximately 16 inches in length by 14 inches in width by 6 inches in depth. It has a hook and loop closure at the top, and entrance and exit holes at opposite ends for the pipe. The neoprene interior provides insulation. The vinyl coated fabric cover forms the actual jacket for the pipe, contributes to the ease of installation, protects against water and ice, and provides durability. In addition, you indicated in a phone conversation with this office that the vinyl coated fabric was of far greater value than the neoprene insulation. Based on all these features, we consider the essential character of the insulation jacket to be imparted by the vinyl coated fabric. The applicable subheading for the pipe insulation jacket 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