CLA-2-39:RR:NC:SP:221 I82630

Ms. Maria Da Rocha
D&D Customhouse Brokerage
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a 25-foot polyurethane water coil hose from Taiwan.

Dear Ms. Da Rocha:

In your letter dated May 20, 2002, on behalf of Tristar Products, you requested a tariff classification ruling.

A sample was provided with your letter. The polyurethane water coil hose is not reinforced or combined with other materials. There is a metal fitting at each end of the hose. The sample was destroyed in examination.

The applicable subheading for the polyurethane water coil hose will be 3917.33.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics, other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division