CLA-2-39:RR:NC:SP:221 R03238

Mr. Kelley Gene Dunn
Marisol International LLC
4150 N. Mulberry Drive, Suite 130
Kansas City, MO 64116

RE: The tariff classification of plastic fittings from China.

Dear Mr. Dunn:

In your letter dated February 7, 2006, on behalf of Culligan International Company, you requested a tariff classification ruling.

Pictures and descriptive literature were provided with your letter. Articles #01017790, #01017361 and #0107791 are plastic straight through adaptors. Article #00445040 is a plastic drain elbow with a threaded connector. Article #01017758 is a plastic drain elbow. These fittings can be used to connect a water softener valve to a household plumbing system.

The applicable subheading for the plastic adaptors and drain elbows 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.

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

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