CLA-2-39:OT:RR:NC:N2:421

Edith Remillard
Affiliated Customs Brokers Limited
411 Rue des Recollets
Montreal, QC H2Y 1W3
Canada

RE: The tariff classification of a Duratec pipe from Canada

Dear Ms. Remillard:

In your letter dated July 26, 2016, on behalf of Ipex, Inc., you requested a tariff classification ruling.

The merchandise at issue, identified as a Duratec pipe, is a flexible pipe used in compressed air and inert gas distribution systems. The pipe is composed of two layers of of high density polyethylene (HDPE) plastic, surrounding a middle layer of aluminum. The layer of aluminum serves as reinforcement to the significantly thicker layers of HDPE plastic that surround it. Based on the information provided, the Duratec pipes range in diameter from 3/8" to 1", and are sold in 100 and 300 foot long coils.

The applicable subheading for the Duratec pipe will be 3917.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other… Reinforced with metal. The rate of duty will be 3.1% 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 https://hts.usitc.gov/current.

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 Evan Conceicao at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division