CLA-2 CO:R:C:F 952282 EAB
Pam Brown, Import Manager
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, South Carolina 29413-0160
Re: Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of polypropylene tubular
membranes; material lengths
Dear Ms. Brown:
This is in reply to your written request dated June 8, 1992,
in which your request a binding ruling on the classification under
the HTSUSA of certain permeable polypropylene tubing.
FACTS:
Along with your written request, you have submitted a 1.5 inch
sample, a data sheet and a letter to you from the manufacturer
stating the position that the merchandise is classifiable under
heading 8421 of the Harmonized System. The data sheet indicates
that the merchandise has an inner diameter of 5.5 mm, a wall
thickness of 1.5 mm and a nominal pore size of 0.2 microns. The
manufacturer has telephonically advised Customs that the
merchandise is, or will be, invoiced at $7.70/kilometer.
ISSUE:
What is the classification of permeable polypropylene tubing
imported in material lengths?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation as well as section and
chapter notes are part of the HTSUSA and are to be considered
statutory provisions of law for all purposes.
Heading 3917 generally describes tubes, pipes and hoses of
plastics. Legal Note 8, Chapter 39, provides in part that "the
expression 'tubes, pipes and hoses' means hollow products, whether
semimanufactures or finished products, of a kind generally used for
conveying, conducting or distributing gases or liquids (for
example, ribbed garden hose, perforated tubes)."
Heading 8421 covers, among other goods, "filtering or
purifying machinery and apparatus, for liquids or gases; parts
thereof."
Note 2(a), Section XVI, in which section chapter 84 is found,
provides that "[p]arts which are goods included in any of the
headings of chapter 84 and 85 * * * are in all cases to be
classified in their respective headings."
It is well settled that goods are to be classified according
to their condition as imported. The subject tubing is to be
imported in material lengths, as indicated by the invoice entry of
$7.70/kilometer. We find that the goods as imported are not in any
specific shape or form that is identifiable as a part of a
filtration device. Furthermore, legal note 8, chapter 39, supra,
clearly indicates that the heading covers goods that are both
permeable and impermeable.
HOLDING:
Permeable polypropylene tubing imported in material lengths
is classifiable under subheading 3917.32.0050, HTSUSA, a provision
for tubes, pipes and hoses and fittings therefor (for example,
joints, elbows, flanges), of plastics; other tubes, pipes and
hoses; other, not reinforced or otherwise combined with other
materials, without fittings, other and dutiable at the column one
general rate of 3.1 percent per kilogram.
Sincerely,
John Durant, Director