The tariff classification of plastic (polypropylene) bottom mounting blocks

N299786 August 28, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Judy McLaughlin Anvil International, LLC 2 Holland Drive Exeter, NH 03833 RE: The tariff classification of plastic (polypropylene) bottom mounting blocks Dear Ms. McLaughlin: In your letter dated August 06, 2018, you requested a tariff classification ruling. You provided the following description of the merchandise: “The products at issue are plastic (polypropylene) bottom mounting blocks used in fire projection sprinkler systems for polypropylene exhaust ducts. The part description is BPPG (in various sizes), Bottom Block, PPG, Curved or Flat. This bottom mounting block is placed on the duct. With a plastic welding torch, it is “tacked” on to the ductwork on all 4 sides of the block. After installation of a flexible hose, gasket and a dual polybag assembly, a top mounting block is installed, as well as a sprinkler head. These are used in industrial, commercial and institutional applications.” In your submission, you suggest classification of the mounting block in subheading 8424.90, which provides for, inter alia, parts of mechanical appliances for projecting, dispersing, or spraying liquids. Based on the information provided, it does not appear that this article would be classified as a part of a mechanical spraying appliance. The article is not an integral part of a spraying apparatus, without which said apparatus would not function. Consequently, the mounting block would not be classified in heading 8424. Chapter 39 Note 11 provides for the following (in part): 11. - Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of subChapter II: (italic emphasis added)           …   (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. You indicate that the plastic mounting bracket will be attached (welded) on to the ductwork. It is our opinion that this bracket meets the definition of “Builders' ware of plastics, not elsewhere specified or included:”. Additionally, it is not coverd by any of the preceeding Headings as required by HTSUS Chapter 39 Note 11. The applicable subheading for the plastic (polypropylene) bottom mounting blocks will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Builders' ware of plastics, not elsewhere specified or included, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division