CLA-2-39:S:N:N3G:221 860284
Ms. Kim Bashaw
A.N. Deringer, Inc.
800 Proctor Avenue
Ogdensburg, New York 13669
RE: The tariff classification of tanks, pipes and fittings from
Canada
Dear Ms. Bashaw:
In your letter dated February 4, 1991, on behalf of Tom Roy
Fiberglass Mfg. Ltd., Canada, you requested a tariff
classification ruling.
The first group of products consists of various tanks, all
exceeding 300 liters in capacity. Some of these tanks are made
entirely of fiberglass reinforced plastics. Other tanks are made
with a lining of a thermoplastic material such as polyvinyl
chloride, polyvinylidene fluoride, or polypropylene, reinforced
on the outside with fiberglass reinforced plastics.
The second group of products consists of pipes made of
fiberglass reinforced plastics materials, used to convey
corrosive chemicals and gases.
The third group of products consists of various pipe
fittings, such as flanges, elbows, tee joints and reducers, which
are also made from plastics materials.
The applicable subheading for the tanks will be
3925.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for builders' ware of plastics, not
elsewhere specified or included, reservoirs, tanks, vats and
similar containers, of a capacity exceeding 300 liters. The rate
of duty will be 6.3 percent ad valorem.
The applicable subheading for the pipes will be
3917.39.0050, HTS, which provides for tubes, pipes and hoses and
fittings therefor, of plastics... other. The rate of duty will
be 3.1 percent ad valorem.
The applicable subheading for the fittings will be
3917.40.0000, HTS, which provides for tubes, pipes and hoses and
fittings therefor, of plastics...fittings. The rate of duty will
be 5.3 percent ad valorem.
Goods classifiable under subheading 3925.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.4 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 3917.39.0050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.1 percent ad valorem rate of duty under the FTA upon compliance
with all applicable regulations.
Goods classifiable under subheading 3917.40.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent ad valorem rate of duty under the FTA upon compliance
with all applicable regulations.
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