The tariff classification of the Longofill closed bag system from Sweden

N175670 August 12, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 3917.32.0020; 7326.90.8588 Ms. Shelley J. Parrott JAS Forwarding USA 4900 St. Joe Blvd. Building 100, Suite 400 College Park, GA 30337 RE: The tariff classification of the Longofill closed bag system from Sweden Dear Ms. Parrott: In your undated letter, received in this office on July 19, 2011, on behalf of Spirac USA, Georgia, you requested a tariff classification ruling. A sample was provided with your letter and is being returned. The Longofill closed bag system is designed for use on a discharge unit in the handling of sludge in a sewage or waste water treatment plant. The system consists of an octagonal stainless steel plate with five slightly raised sides, an ABS plastic collar, and a polyethylene liner in the form of lay flat tubing. The plate, collar and liner are imported separately and kept as inventory. The plate will be further worked after importation with a hole in the center sized to fit the chute of the particular machine with which it will be used. The plastic collar and the retrofitted metal plate form a cassette holder that will be attached to the discharge chute of the machine. The polyethylene liner, or “cassette,” is mounted onto the inner rim of the plastic collar. The liner is used to form the actual sludge collection bags. In use, a portion of the tubing is pulled out, tied at the bottom, filled with sludge from the discharge chute, and then cut and tied off at the top. You suggest classification in subheading 8531.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), as a part for the machinery of heading 8425 to 8430. However, the Longofill closed bag system is not a part; it is an accessory that is not necessary for the operation of the machine. The applicable subheading for the polyethylene liner cassette will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: other: other, not reinforced or otherwise combined with other materials, without fittings, of polyethylene. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the plastic collar component of the cassette holder will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the stainless steel plate component of the cassette holder will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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