The tariff classification of polymer cylinders.

N322689 November 29, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Ms. Maria De Gannes A Customs Brokerage 2750 Northwest 84th Avenue Doral, FL 33122 RE: The tariff classification of polymer cylinders. Dear Ms. De Gannes: In your letter dated November 9, 2021, you requested a tariff classification ruling on behalf of your client, Hoerbiger Corporation of America. Images were submitted in lieu of samples. The products under consideration are described as polymer cylinders. They are generally hollow or solid cylinders made principally from ethylene plastics - polytetrafluorethylene (PTFE). In your submission, you indicate they will come in hundreds of possible size combinations, with a general diameter of one inch to 48 inches, a wall thickness of one inch to six inches, and lengths ranging from two inches to ten inches. Smaller diameters will be solid. These cylinders are molded through a cold and hot compression process. They are intended to be used as billets, and after importation into the United States, will be machined into dynamic seals. Per your correspondence, they will be sourced from Australia, Austria, China, and Romania. From the provided documentation, we agree that New York ruling L89630, dated January 24, 2006, would be most like this merchandise and these cylinders would be classified the same. As these polymer cylinders would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division