CLA-2-39:OT:RR:NC:N2:421
Elizabeth A. Kessens
Dollar General
100 Mission Ridge
Goodlettsville, TN 37214
RE: The tariff classification of a water hose from China
Dear Ms. Kessens:
In your letter dated September 21, 2016, you requested a tariff classification ruling.
The product to be imported is a water hose, SKU# 18377301. This 5/8 inch X 50 foot flexible hose is constructed of polyvinyl chloride (PVC) plastic reinforced with braided polyester and has a plastic coupling on one end and a brass coupling on the other.
The applicable subheading for the water hose will be 3917.39.0020, 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: Other: Of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.
In your request, you inquire as to whether or not the subject hose is eligible for duty free treatment under subheading 9817.00.5000, HTSUS, which provides for machinery, equipment and implements to be used for agricultural and horticultural purposes. Based on the information provided, the hose is not specifically dedicated for agricultural or horticultural purposes and therefore is not eligible for duty free treatment under this provision.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division