CLA-2-39:S:N:N3G:221 874669

Ms. Diana J. Murphy
Kerr-Hays Company
P.O. Box 711
Ligonier, PA 15658

RE: The tariff classification of a plastic tube from China.

Dear Ms. Murphy:

In your letter dated May 19, 1992, you requested a tariff classification ruling. The tube is composed of polyvinyl chloride. The tube is bent to a "U" shape. It will be used in a science kit to conduct water experiments. The tube will be imported separately from the kit. The applicable subheading for the tube will be 3917.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics...rigid, of polymers of vinyl chloride. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport