CLA-2-39:RR:NC:TP:221 A87300

Mr. Donald A. Jordan
Jaffe, Raitt, Heuer & Weiss
Suite 2400
One Woodward Avenue
Detroit, MI 48226

RE: The tariff classification of plastic pipe fittings from Canada.

Dear Mr. Jordan:

In your letter dated August 28, 1996, on behalf of Genova Products, Inc., you requested a tariff classification ruling.

The pipe fittings are composed of acrylonitrile-butadiene- styrene (ABS) plastic, and will be used in draining waste water. These fittings include couplings, caps, bushings, adapters, plugs, elbows, tees, traps, bends and flanges.

The applicable tariff provision for the ABS pipe fittings will be 3917.40.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tubes, pipes and hoses and fittings therefor, of plastics: fittings, other. The general 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 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri
National Commodity
Specialist Division