CLA-2-40:RR:NC:SP:221 I86973
Mr. Mike Sake
Schenker Int’l – MSP
7900 International Drive #660
Bloomington, MN 55425
RE: The tariff classification of rubber hose from Spain.
Dear Mr. Sake:
In your letter dated October 2, 2002, on behalf of Tipsa, you requested a tariff classification ruling.
A sample section of the hose was provided with your letter. The Oroflex 20 black hose is made of nitrile rubber reinforced with circular woven synthetic yarn. The hoses will be imported in lengths of 660 feet, both with and without couplings. The hoses will be used in farm waste injection systems.
You suggest classification in subheading 8432.40.0000, HTS, which provides for agricultural, horticultural or forestry machinery for soil preparation or cultivation…manure spreaders and fertilizer distributors. Legal note 1(a) of Section XVI of the Harmonized Tariff excludes articles of vulcanized rubber from section XVI. Since heading 8432 appears in Section XVI, the rubber hose is excluded from classification in this provision.
The applicable subheading for the rubber hose, when imported with fittings, will be 4009.32.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): reinforced or otherwise combined only with textile materials: with fittings, other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the rubber hose, when imported without fittings, will be 4009.31.0000, HTS, which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): reinforced or otherwise combined only with textile materials: without fittings. The rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division