The tariff classification of a plastic pipe clamp and J-hook pipe holder from China

N327086 July 28, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3925.90.0000, 9903.88.03 Chandanie Gunathilake IPS Corporation 500 Distribution Parkway Collierville, Tennessee 38017 RE: The tariff classification of a plastic pipe clamp and J-hook pipe holder from China Dear Ms. Gunathilake: In your letter dated July 14, 2022, you requested a tariff classification ruling. Item Number 82979 is described as a combination ½ inch and ¾ inch suspension pipe clamp. It is composed of plastic and designed to fit two sizes of pipe. It is compatible with copper, PVC and PEX tubing. The clamp will be attached to a structure using nails in order to secure lengths of tubing in place in a structure. Item Number 93169 is described as a 4 inch by 8 inch ABS J-Hook. The hook is constructed from high impact resistant acrylonitrile-butadiene-styrene (ABS) material. It features an i-beam construction that prevents the shaft from bending. It serves as a pipe holder, offering a sturdy solution for installing pipes along walls and floor joists. Once installed, the j-hook pipe holder will secure pipe in place while allowing space to expand and contract. The applicable subheading for the suspension pipe clamp and the j-hook pipe holder 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 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 3925.90.0000, 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., 9903.88.03, in addition to subheading 3925.90.0000, 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