CLA-2-39:OT:RR:NC:N2:421
Ms. Danielle Sebring
Oatey Company
4700 West 160th Street
Cleveland, OH 44135
RE: The tariff classification of gripper plugs from China or Taiwan
Dear Ms. Sebring:
In your letter dated December 15, 2014, you requested a tariff classification ruling.
Descriptive literature was included with your request. Parts 270210, 270229, 270237, 270245, 270261 and 270270 are described as end-of-pipe gripper plugs. Parts 270296, 270253 and 270288 are described as inside-of-pipe gripper plugs. All of the parts act as plugs to block the flow of water through a pipe. They are used during drain, waste and vent (DWV) testing and stack testing. The end-of-pipe gripper plugs are designed with a flange that prevents the plug from slipping into the pipe. The inside-of-pipe gripper plugs are designed so that they can be located anywhere inside the pipe. Each plug consists of a top and bottom plate made of glass reinforced ABS (acrylonitrile butadiene styrene) plastic. It includes a rubber O-ring between the two plates, a zinc wing nut and a galvanized carriage bolt. The pressure of the plastic top and bottom plates causes expansion of the O ring. The plastic components predominate by weight and bulk and are the most critical components in terms of function.
You suggest classification in either subheading 3917.40, Harmonized Tariff Schedule of the United States (HTSUS), as a pipe fitting or subheading 4016.93, HTSUS, as a rubber O-ring. The products do not connect the bores of two tubes together or connect a tube to some other apparatus. Rather, they act as plugs to prevent the flow of water. The rubber O-ring is one component of the plug and assists in its operation but does not impart the essential character.
The applicable subheading for the end-of-pipe gripper plugs and the inside-of-pipe gripper plugs will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. 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 http://www.usitc.gov/tata/hts/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division