The tariff classification of flexible plastic tubing from China

N239044 March 26, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.0050 Mr. Thomas Des Champs Dedoes Industries, Inc. 1060 W. West Maple Walled Lake, MI 48390 RE: The tariff classification of flexible plastic tubing from China Dear Mr. Des Champs: In your letter dated February 27, 2013, you requested a tariff classification ruling. Descriptive literature was included with your request. A style number was not provided. The item is flexible tubing constructed of polyurethane (PU) plastic. The plastic tubing is used to convey air to a device used to dry paint. The tubing measures 42 inches in length. It is not reinforced and it does not have fittings on either end. The applicable subheading for the flexible polyurethane tubing will be 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefore (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings…other. The rate of duty will be 3.1 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