CLA-2-39:RR:NC:SP:221 J84495

Mr. Daniel E. Waltz
Patton Boggs LLP
2550 M Street, NW
Washington, DC 20037-1350

RE: The tariff classification of plastic expansion joints from Germany.

Dear Mr. Waltz:

In your letter dated May 2, 2003, on behalf of Resistoflex Industrial, you requested a tariff classification ruling.

The expansion joints are composed of polytetrafluoroethylene (PTFE). They have steel flanges on each end to permit them to be attached to a pipe system. The expansion joints are used to join rigid pipes where flexibility is necessary. They provide for axial travel, misalignment and angular deflection.

The applicable subheading for the PTFE expansion joints will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division