The tariff classification of plastic test kit and plastic pipe fittings from China

N326063 May 24, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3917.40.0090, 9903.88.02, 3923.50.0000, 9903.88.03 Chandanie Gunathilake IPS Corporation 500 Distribution Parkway Collierville, Tennessee 38017 RE: The tariff classification of plastic test kit and plastic pipe fittings from China Dear Ms. Gunathilake: In your letter dated May 12, 2022 you requested a tariff classification ruling. Part number 59510 is described as a plastic test kit. It consists of an acrylonitrile-butadiene-styrene (ABS) plastic cap and an ABS stopper. The test kit is used to test a plumbing system for leaks. The kit will be incorporated into an existing drain and overflow for a bathtub. The ABS cap is inserted into the opening of an overflow elbow while the ABS stopper is inserted into the drain. While the product is referred to as a test kit, the two items in question only act as plugs to seal the overflow drainage and the bathtub drain during pressure testing. Part numbers 86147 and 86148 are referred to as closet flanges. They consist of a plastic flange and a stainless steel ring. Part 86147 is composed of polyvinyl chloride (PVC) and part 86148 is composed of ABS. The flange will sit flush with a floor. The stainless steel ring is at the top of the flange and can spin freely to allow the holes to line up easily for connection. The purpose of these flanges is to allow a toilet to be attached to the drain line. The flange is secured to the floor so that the floor can bear the weight of the toilet while the flange attaches the toilet to the drain pipe. The applicable subheading for the plastic test kit, part number 59510 will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic flanges, part numbers 86147 and 86148 will be 3917.40.0090, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows and flanges), of plastics: fittings: other. The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3917.40.0090 and 3923.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3917.40.0090 and 9903.88.03, in addition to subheading 3923.50.0000, 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 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division