The tariff classification of protective plastic tubing from Italy

N239672 April 12, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Anthony C. Vozzolo Anthony C. Vozzolo, CHB 45-09 104th Street Corona, NY 11368 RE: The tariff classification of protective plastic tubing from Italy Dear Mr. Vozzolo: In your undated letter, which was received in this office on March 11, 2013, you requested a tariff classification ruling on behalf of your client, AZG LLC, Georgia. The merchandise is described as tubing or sleeves used to protect metal rollers in the ceramics industry. The sleeves are imported in material lengths, on rolls, and are cut after importation to the sizes needed. They are available in a variety of diameters and are used to cover rollers on equipment, such as tile conveyors, used for the transport and handling of merchandise. The sleeves are made of polyvinyl chloride (PVC), silicone or polyurethane. You suggest classification in heading 3917 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses of plastics. However, aside from sausage casings and other lay-flat tubing, Legal Note 8 of Chapter 39 limits tubes, pipes and hoses of heading 3917 to those that are of a kind generally used for conveying, conducting or distributing gases or liquids. These sleeves are used to protect metal rollers and are not of a kind used for conducting liquids or gases. The applicable subheading for the protective tubing, imported in material lengths, made of PVC, silicone or polyurethane, 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. 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