HQ 082619
February 26,1990
CLA-2 CO:R:C:G 082619 SLR
Mr. Mark L. Hausle
Trans-Border Customs Services
656 Elmwood Avenue, Suite 200
Buffalo, New York 14222
RE: Heat Shrinkable Tubing
Dear Mr. Hausle:
This ruling is in response to your letter of June 9, 1988,
on behalf of your client, Canusa, Division of Shaw Pipe
Protection Ltd., Canada, requesting the classification of plastic
heat shrinkable tubing under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Samples were provided for
our examination.
FACTS:
The submitted samples represent five types of heat
shrinkable tubing. Types CFM, CFE, CFTV, and CPX-876 (formerly
135FR) are based on a polyethylene and ethylene vinyl acetate
copolymer with non-reinforcing fillers such as clay. Type CVN-7
(formerly FPVC) is produced from a polyvinyl chloride compound
without any reinforcements. The subject tubing is seamless and
designed to be placed over pipes to prevent corrosion and wear.
Through the application of heat, the tubing shrinks to conform to
the dimensions of the pipe and becomes permanently affixed
thereto.
ISSUE:
What is the proper classification of heat shrinkable tubing
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
-2-
Heading 3917, HTSUSA, covers tubes, pipes and hoses, and
fittings therefor, of plastic. According to Note 8 to Chapter
39, the expression "tubes, pipes and hoses" means:
(i) hollow products, whether semi-manufactures or finished
products, of a kind generally used for conveying, conducting or
distributing gases or liquids (for example, ribbed garden hose,
perforated tubes) provided that they have an internal
cross-section which is round, oval, rectangular (in which the
length does not exceed 1.5 times the width) or in the shape of a
regular polygon; and
(ii) sausage casings (whether or not tied or otherwise
further worked) and other lay-flat tubing.
Here, the merchandise in issue protects pipes from corrosion
and wear; it is not used for conveying, conducting or
distributing gases or liquids. Additionally, the subject tubing
by no means resembles sausage casings or lay-flat tubing. This
office, therefore, sees no justification for classifying heat
shrinkable tubing in heading 3917.
Heading 3916 provides for monofilament of which any
cross-sectional dimension exceeds 1 millimeter, rods, sticks, and
profile shapes, of plastic. The tubing at hand is produced in
the same manner and in the same configuration as products which
might be called monofilaments; it is produced in a single
extrusion into a tubular shape with a uniform diameter
throughout. While exceeding the 1 millimeter monofilament
requirement, the tubing, nonetheless, carries a much wider cross-
section than allowed by this heading. A review of dictionary
definitions for filament and monofilament leads us to believe
that such products must be relatively narrow. Webster's
Third New International Dictionary, (Unabridged ed. 1986),
p. 848, defines filament as:
a long thin flexible object that has a small cross section;
a single continuous man-made fiber produced from a liquid
bath (as by extrusion through a small orifice) and used
either in the form of a monofilament or in groups.
Webster's New World Dictionary, (2nd ed. 1972), p. 920, defines
monofilament as:
a single, untwisted strand, of synthetic material.
In light of the above analysis, the heat shrinkable tubing
can not be classified under headings 3916 or 3917. The submitted
types must be classified as other articles of plastic under
heading 3926.
-3-
HOLDING:
The merchandise in issue is classifiable in subheading
3926.90.9050, HTSUSA, which provides for other articles of
plastics, other, other, other. The rate of duty is 5.3 percent
ad valorem. Articles originating in Canada and classified in
this subheading are eligible for a duty rate of 4.7 percent
ad valorem under the United States-Canada Free Trade Agreement,
if all applicable requirements are met.
Sincerely,
John Durant, Director
Commercial Rulings Division