CLA-2-40:RR:NC:SP:221 M86080

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Boulevard, Suite 225
Rouses Point, NY 12979

RE: The tariff classification of a flexible fuel line from Germany.

Dear Mr. Kavanaugh:

In your letter dated August 14, 2006, on behalf of Heatlines Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The flexible fuel oil line consists of a nitrile butadiene rubber hose reinforced with an external braided sheath of steel wire. The hose has metal fittings at each end.

The applicable subheading for the flexible fuel oil lines will be 4009.22.0050, Harmonized Tariff Schedule of the United States (HTSUS), 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 metal: with fittings, other. The rate of duty will be 2.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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