CLA-2 OT:RR:CTF:TCM H260228 GA
Ms. Jamie Joiner
Joiner Law Firm
JP Morgan Chase Building
712 Main Street
Suite 1600
Houston, TX 77002
RE: Modification of NY N235599; Classification of certain plastic pipes
Dear Ms. Joiner:
This letter concerns New York Ruling Letter (“NY”) N235599, dated December 17, 2012, issued to you on behalf of your client DBHL, Inc., concerning the tariff classification of plastic pipes from Mexico, under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N235599, U.S. Customs and Border Protection (CBP) classified a 4 pipe sections: Product HP9005, Product P9046A, Product P9790, and Product PP9816W, all used in plumbing applications. In that ruling, CBP classified Product HP9005, Product P9790, and Product PP9816W in subheading 3917.22.0000, HTSUSA, which provides for “Tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Tubes, pipes and hoses, rigid: Of polymers of propylene.” Product P9046A was classified in subheading 3917.23.0000, HTSUSA, which provides for Tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride.” We have reviewed NY N235599 and find the portion that relates to the classification of Product PP9816W to be in incorrect. The classification of Product HP9005, Product P9046A, and Product P9790 remains unmodified. The reasons set forth below, we hereby modify N235599.
On June 15, 2016, pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin Vol. 50, No. 24. No comments were received in response to this notice.
FACTS:
In NY N235599, the subject merchandise were described as follows:
Product HP9005, described as a plastic wall tube. The tube/pipe section is made of polypropylene plastic and has an inner diameter of 1 ¼ inches. A similar style is available with an inner diameter of 1 ½ inches. The pipe is curved at one end and has a ball joint finishing at the curved end.
Product P9046A was described as a double slip joint trap offset. It is made of polyvinyl chloride plastic and has an inner diameter of 1 ½ inches. It is available in lengths of 12 to 14 inches. The offset pipe section is threaded at both ends. A wing-nut and washer are assembled on each end.
Product P9790 was described as an extension tube with slip joint. The pipe section is made of polypropylene and is threaded on one end where a wing-nut and washer are connected. The component is generally used in bathroom or kitchen sinks when a drain pipe needs to be extended or lengthened. When used in connection with a P-trap, the extension directs water into the drain system in a house of building. The pipe has an inner diameter of 1¼ inches and measures 6 inches in length. Similar styles are available in diameters of 1 ¼ inches or 1 ½ inches and in lengths from 6 inches to 16 inches.
Product PP9816W was described as a branch tailpiece with a nut. It is made of polypropylene plastic and has a diameter of ½ inches. It measures 8 inches in length. The branch tailpiece is a specially designed portion of drain pipe with a fitting at one end and a branch extends from the bottom. It allows a dishwasher drain to be connected directly to a drain assembly.
ISSUE:
Whether the plastic branch tailpiece for drainage is classified in subheading 3917.22, HTSUS, as a pipe, or in subheading 3917.40, HTSUS, as a fitting.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
There is no dispute that the product is appropriately classified in heading 3917, HTSUS. At issue is the applicable six-digit subheading. Therefore, we must apply GRI 6 to determine the correct classification of the merchandise. GRI 6 provides:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The HTSUS provisions under considerations are as follows:
3917 Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastic:
Tubes, pipes and hoses, rigid:
3917.22.00 Of polymers of propylene
3917.40.00 Fittings
* * * * *
The text of heading 3917, HTSUS, covers tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics. Neither the Harmonized Tariff Schedule of the United States (HTSUS), nor the Explanatory Notes (ENs) to the HTSUS, provide a definition of the term pipe “fittings.” A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meanings, which are presumed to be the same. Nippon Kogasku (USA) Inc. v. United States, 69 C.C.P.A. 89, 673 F. 2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 C.C.P.A. 128, 673 F. 2d 1268 (1982).
Webster’s Third New International Dictionary (unabridged; 1961) defines “fitting” as “something used in fitting up: accessory, adjunct, attachment . . . a small often standardized part (as a coupling, valve, gauge) entering into the construction of a boiler, steam, water or gas supply installation or other apparatus . . .” For over 25 years, CBP has relied on the plumbing trade practice that cut-to-length steel pipes sections, less than 12 inches in length, are regarded as fittings and not tubes or pipes. See HQ 951940, dated July 31, 1992. Here, Product PP9816W, described as the branch tailpiece measures 8 inches in length. Therefore, the branch tailpiece is properly classified as a fitting rather than a pipe.
HOLDING:
By application of GRIs 1 and 6, we find the Product PP9816W to be properly classified under heading 3917, HTSUS, specifically, in subheading 3917.40.00, HTSUS, which provides for “Tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Fittings.” The duty rate is 5.3 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N235599, dated December 17, 2012, is hereby MODIFIED.
In accordance with 19. U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division