CLA-2-83: OT: RR: NC: 1:117

Ms. Tracy McCrorey
Brokerage Manager
Kuehne + Nagel, Inc
3125-I Horseshoe Lane
Charlotte, NC 28208

RE: The tariff classification of insulated flexible tubing from Germany

Dear Ms. McCrorey:

In your letter dated August 31, 2009 you requested a tariff classification ruling on behalf of your client, Armacell LLC. A sample was submitted and will be retained by this office.

The item you plan to import is identified as Armaflex Duosolar which is pre insulated flexible stainless steel tubing. From literature submitted the purpose of the armaflex duosolar flexible tubing is as feed and return pipes for solar hot water systems. The tubing item is designed for solar hot water applications and is used to connect the solar panel with the thermal storage water heater.

The product consists of two stainless steel flexible tubes, with inside diameters of 19.05mm and outer diameters of 22.225mm. These tubes are sheathed in pre applied foam insulation of synthetic rubber with an outer covering comprised of 80%polyethylene and 20% ethylene vinyl acetate covering most of the tubes. The product will be imported in continuous coils. The tubing is not fitted with fittings which are sold separately. The tube ends are protected by end caps and the product contains an integrated sensor cable.

The applicable subheading for the insulated flexible stainless steel tubing will be 8307.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for flexible tubing of base metal, with or without fittings: of iron or steel: other. The rate of duty will be 3.8 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division