The tariff classification of overflow cover plates from Taiwan.

N325232 April 26, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Ms. Chandanie J. Gunathilake Watertite Products, Inc. dba IPS Corporation 500 Distribution Parkway Collierville, TN 38017 RE: The tariff classification of overflow cover plates from Taiwan. Dear Ms. Gunathilake: In your letter dated April 4, 2022, you requested a tariff classification ruling. Images were submitted in lieu of samples. This request consists of four products, item numbers 58551, 59902, 59947, and 69991. All the products under consideration are described as overflow cover plates and are made from chrome-plated acrylonitrile butadiene styrene (ABS) plastic. They are intended to provide greater drainage through the tub overflow. The covers come in different colors/finishes. In your submission, you indicate these overflow cover plates could be classified in subheading 3924.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree and note subheading 3924.90.0000, HTSUS, does not exist. Furthermore, these articles are not of the same class or kind of merchandise classified as hygienic or toilet plastic articles. Therefore, classification in heading 3924 is precluded. Additionally, you proposed that these cover plates should be classified under 3917.29.0090, HTSUS, which provides for “[t]ubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: [t]ubes, pipes and hoses, rigid: [o]f other plastics: [o]ther. We disagree. The products under review are described as overflow cover plates. According to note 8 to chapter 39, the expression “tubes, pipes and hose” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting, or distributing gases or liquids. Further, fittings are described as items such as joints, elbows, or flanges. The products in question do not fit into any of these categories. As these overflow cover plates, item numbers 58551, 59902, 59947, and 69991, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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. 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