Mr. Mike Kearby
Sitting Goat Ranch
5047 FM 207
Caddo, TX 76429
RE: The tariff classification of a plastic pipe fitting from China.
Dear Mr. Kearby:
In your letter dated April 12, 2005, you requested a tariff classification ruling.
A sample was provided with your letter. The pipe fitting is a riser or extension that combines both male and female threaded pipe segments for connection to pre-molded male or female sprinklers. The pipe fitting is composed of polyethylene plastic.
The applicable subheading for the plastic pipe fitting 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 plastic...fittings, other. The rate of duty will be 5.3 percent ad valorem.
You have inquired about duty free treatment of the fitting for use in agriculture. Subheading 9817.00.5000, HTS, provides for duty free treatment of machinery, equipment and implements to be used for agricultural or horticultural purposes. The pipe fittings are used to connect pipes to sprinklers. The fittings themselves are not considered machinery, equipment or implements for agricultural or horticultural purposes. Therefore, the fittings are not eligible for duty free treatment under this provision. Subheading 9817.00.6000, HTS, provides for duty free treatment of parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436. However, the pipe fittings are not components for use with the machinery of the four named headings. Therefore, the pipe fittings are not eligible for duty free treatment under this provision.
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