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 female hose mender 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 female hose mender with clamp, SKU# 18366501, used to replace the faucet end of a standard garden hose. Comprised of polypropylene plastic, this fitting is inserted into the end of the hose and held in place by a clamp also made of polypropylene and two metal screws.
The applicable subheading for the female hose mender will be 3917.40.0090, 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: Fittings, Other. The rate of duty will be 5.3 percent ad valorem.
In your request you inquire as to whether or not the subject product 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. The hose mender/fitting is used merely to repair a hose and is not considered machinery, equipment or an implement for agricultural or horticultural purposes. Therefore, the hose mender 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