CLA-2-39:S:N:N6:221 884881
8481.80.5090
Mr. Eric S.C. Wang
Dynasty Customs Broker Inc.
901 Sneath Lane, Suite 206
San Bruno, CA 94066
RE: The tariff classification of adjustable coolant hoses with
fittings and valves from Taiwan.
Dear Mr. Wang:
In your letter dated April 5, 1993, on behalf of Pabol
International, Inc., you requested a tariff classification
ruling.
The adjustable coolant hose is composed of acetal copolymer.
The hose consists of small interlocking pieces, which can be
snapped together to obtain the desired length and shape. The
sample you submitted includes valves and fittings. When imported
with the hose, the valves and fittings are classified with the
hose. When imported separately from the hoses, the valves and
fittings are classified separately from the hoses.
The articulated structure of the hose allows it to be
manipulated into various shapes. Because of this feature, the
hose is occasionally used for non-plumbing purposes, such as to
form the bone structure of dolls or adjustable arms for table
lamps. However, this hose is generally used for conducting
liquids in lubricating, coolant and other plumbing systems.
The applicable subheading for the hoses, when imported
without valves or other fittings, will be 3917.32.0050,
Harmonized Tariff Schedule of the United States (HTS), which
provides for tubes, pipes and hoses...of plastics, other, not
reinforced or otherwise combined with other materials, without
fittings, other. The rate of duty will be 3.1 percent ad
valorem.
The applicable subheading for the hoses, when imported with
attached valves or other fittings, will be 3917.33.0000, HTS,
which provides for tubes, pipes and hoses...of plastics, other,
not reinforced or otherwise combined with other materials, with
fittings. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the plastic fittings, when
imported separately from the hoses, will be 3917.40.0090, HTS,
which provides for fittings (for example, joints, elbows and
flanges), of plastics, other. The rate of duty will be 5.3
percent ad valorem.
The applicable subheading for the plastic valves, when
imported separately from the hoses, will be 8481.80.5090, HTS,
which provides for taps, cocks, valves and similar appliances,
hand operated, of other than copper, iron or steel. The rate of
duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport