CLA-2-39:OT:RR:NC:N4:415
Ms. Chandanie J. Gunathilake
Watertite Products, Inc. dba IPS Corporation
500 Distribution Parkway
Collierville, TN 38017
RE: The tariff classification of plastic cleanout covers from Taiwan.
Dear Ms. Gunathilake:
In your letter dated April 4, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
This request consists of five items. All the products under consideration are described as plastic cleanout covers. They are intended to function as an aesthetic cover for a cleanout plug and include a screw for installation. The covers are all made from chrome-plated acrylonitrile butadiene styrene (ABS) plastic.
Product one, item number 68400, is 4½ inches wide and has a flattened top.
Product two, item number 68450, is 4½ inches wide and has a rounded bell top.
Product three, item number 68806, is 9½ inches wide and has a flattened top.
Product four, item number 92461, is 4½ inches wide and has a flattened top.
Product five, item number 92467, is 7½ inches wide and has a flattened top.
You proposed that all of the above items should be classified under 3917.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: [t]ubes, pipes and hoses, rigid: [o]f other plastics: [o]ther. We disagree. The products under review are described as aesthetic covers. According to note 8 to chapter 39, the expression “tubes, pipes and hose” means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting, or distributing gases or liquids. Further, fittings are described as items such as joints, elbows, or flanges. The product in question does not fit into any of these categories. Further, cleanout covers are specifically named within heading 3926.
The applicable subheading for these five cleanout covers, item numbers 68400, 68450, 68806, 92461, and 92467, will be 3926.90.9940, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [c]overs, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division