CLA-2-39:OT:RR:NC:N4:421
Ms. Charlotte J. Chowning
Jasco Products Company LLC
10 E. Memorial Road
Oklahoma City, OK 73114
RE: The tariff classification of cable organization tubing from Taiwan.
Dear Ms. Chowning:
In your letter dated September 18, 2009, you requested a tariff classification ruling.
A photograph was provided with your letter. The CableNeat™ cable organization tubing consists of corrugated tubing made of non-reinforced polypropylene plastic. The tubing is used to organize media wires and computer cables in the home or office. It also prevents dust from collecting around cords, cables and wires. The tubing is flexible and is split down the middle to allow easy access to insert the wires or cables. The tubing is available in black or white and in various sizes. Item 43037 is ¾ inch in diameter and 6 feet in length; item 18170 is ½ inch in diameter by 6 feet in length; items 20618 and 22690 are ¾ inch in diameter by 10 feet in length; and item 22691 is 1 inch in diameter by 10 feet in length. Items 22690, 22691 and 20618 are imported with organizing labels.
You suggest classification in heading 3917, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses, of plastics. However, with an exception for lay-flat tubing, Legal Note 8 of chapter 39 limits the tubes, pipes and hoses of heading 3917 to those of a kind generally used for conveying, conducting or distributing gases or liquids. Tubing designed to organize and protect cables or wires is not classified in heading 3917.
The applicable subheading for the cable organization tubing will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division