The tariff classification of PVC jets from China

N238186 March 4, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Donovan Schwartz Pentair Aquatic Systems 10951 W. Los Angeles Moorpark, CA 93021 RE: The tariff classification of PVC jets from China Dear Mr. Schwartz: In your undated letter, which was received in this office on February 2, 2013, you requested a tariff classification ruling. Descriptive literature was included with your request. The products are described as return jets for swimming pools and are used in the suction and return of the water in a pool, thus allowing for circulation of the water. They are made of molded polyvinyl chloride (PVC) plastic. You state that the jets contain no valves and no mechanical components and that there is no method of adjusting the speed or direction of the water. Although these jets may be used to create a stream of water that can project above the water surface for a decorative effect, this stream is created by the constriction of the flow through the openings on the jets and is not created by any mechanical operation. Jets are interchangeable so that the shape of the stream can be easily changed. These nozzle type devices are designed to be screwed into a PVC pipe that is plumbed into the walls of pools. Although these jets are intended for use in swimming pools they may also be used in other water features such as those used in landscaping. The applicable subheading for the PVC return jets 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, Thomas J. Russo Director National Commodity Specialist Division