CLA-2-39:S:N:N3G:221 858331
Mr. Ernest Zapata
Corcoran International Corp.
15 Park Row
New York, New York 10038
RE: The tariff classification of PVC tubing from Taiwan.
Dear Mr. Zapata:
In your letter dated November 26, 1990, on behalf of Oaklee
Industries, California, you requested a tariff classification
ruling.
The sample submitted with your letter is lay-flat shrinkable
tubing made of polyvinyl chloride (PVC) plastics.
The applicable subheading for the lay-flat PVC tubing will
be 3917.32.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tubes, pipes and hoses, not
reinforced or otherwise combined with other materials, without
fittings, of polyvinyl chloride. The rate of duty will be 3.1
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