CLA-2 CO:R:C:G 082700 NLP
Ms. Beth Glover
Trans-Border Customs Services
656 Elmwood Avenue, Suite 200
Buffalo, New York 14222
RE: Heat Shrinkable Plastic Tubing
Dear Ms. Glover:
This ruling is in response to your letter of May 18, 1988,
on behalf of your client, Canusa, Division of Shaw Pipe
Protection Ltd., Canada, requesting a tariff classification of
heat shrinkable plastic tubing under the Harmonized Tariff
Schedule of the United States (HTSUS). Samples and descriptive
literature were submitted for our examination.
FACTS:
The instant merchandise is a heat shrinkable seamless
tubular sleeve. It is composed of a backing of crosslinked
polyolefin that is coated on the inside with an elastomeric
sealant. Standard lengths of the tubular sleeves are 12 inches
and 18 inches, with longer lengths available. The tubular
sleeves are available in widths of 18 inches, 36 inches and 40
inches. The sample tubular sleeve is 1/16 of an inch thick and
has a 2.3-3.3 inch diameter. The tubing is designed for
corrosion protection and the sealing of joint connections.
ISSUE:
What is the tariff classification of the plastic heat
shrinkable tubing under the HTSUS?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
-2-
Heading 3917, HTSUS, covers tubes, pipes and hoses, and
fittings therefor, of plastics. According to Note 8 to Chapter
39, the expression "tubes, pipes and hoses" means:
(1) 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 polygon;
and
(2) sausage casings (whether or not tied or otherwise
further worked) and other lay-flat tubing.
Though the legal notes provide for three classes of tubular
products, none of these categories covers the instant
merchandise. We do not believe that heat shrinkable tubing,
designed to protect pipes from corrosion, can be said to be of a
kind generally used for distributing gases or liquids. In
addition, the instant tubing does not resemble sausage casing or
lay-flat tubing. Therefore, this office sees no justification
for classifying heat shrinkable tubing in Heading 3917.
Heading 3916 provides for monofilaments of which any cross-
sectional dimension exceeds 1 millimeter, rods, sticks, and
profile shapes, whether or not surface-worked but not otherwise
worked, of plastic. The instant tubing 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 instant
tubing, nonetheless, carries a much wider cross section than
allowed by this heading. Though Heading 3916 does not indicate a
maximum cross section, 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
-3-
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
cannot be classified under headings 3917 or 3916. The submitted
types must be classified as other articles of plastic under
heading 3926.
HOLDING:
The heat shrinkable plastic tubing is classifiable in
subheading 3926.90.9050, which provides for other articles of
plastics, other, other, other. The rate of duty is 5.3% ad
valorem. Articles originating in Canada and classified in this
subheading are eligible for a duty rate of 4.2% ad valorem under
the United States-Canada Free Trade Act, if all applicable
requirements are met.
Sincerely,
John Durant, Director
Commercial Rulings Division