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 a plastic washer from Taiwan.
Dear Ms. Gunathilake:
In your letter dated April 7, 2022, you requested a tariff classification ruling.
An image and product specifications were submitted in lieu of a sample.
The product under consideration is described as the “Round Locking Washer Classic,” item number 59900. It is used in plumbing to secure the overflow elbow of a waste and overflow assembly to the back of the tub. The washer is constructed of polyvinyl chloride (PVC) plastic and features a knurled exterior and a threaded interior.
You suggest classification in 3917.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes, and hoses, rigid: of other plastics. We disagree. The product under review is described as a washer. 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, washers are specifically named within heading 3926.
The applicable subheading for the “Round Locking Washer Classic,” item number 59900, will be 3926.90.4590, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [g]askets, washers and other seals: [o]ther.” The column one, general rate of duty is 3.5 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