CLA-2-39:RR:NC:SP:221
Ms. Laurie Peach
American Honda Motor Co., Inc.
1919 Torrance Boulevard
Torrance CA 90501-2746
RE: The tariff classification of plastic tubes from Japan.
Dear Ms. Peach:
In your letter dated July 17, 2007, you requested a tariff classification ruling.
The two samples provided with your letter are flexible tubes used in the windshield wiper assembly of certain Honda automobiles. Honda Part Number 76837-SEA-G01 is a straight polyvinyl chloride (PVC) tube measuring 320 mm. Honda Part Number 76837-S7S-003 is a curved PVC tube measuring 360 mm. The straight PVC tube is used to convey windshield washer fluid from the windshield washer joint across the hood to the curved PVC tube. The curved tube connects to the windshield washer nozzle. The samples do not have fittings and are not reinforced with other materials. As you requested, the samples will be returned.
You suggest that the tubes should be classified in heading 8424 of the Harmonized Tariff Schedule of the United States (HTSUS), as parts of mechanical spraying devices. However, as imported, the identity of these tubes is not fixed with certainty, and they are not considered to be parts of heading 8424. In addition, the tubes cannot be classified as parts if they are provided for in a more specific provision of the tariff. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that 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 may then be applied. Additional U.S. Rule of Interpretation 1(c) provides that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. Heading 3917 is a specific provision for plastic tubes, and is thus a more specific provision than a provision for parts of mechanical appliances for projecting, dispersing or spraying liquids.
The applicable subheading for the plastic tubes, parts 76837-SEA-G01 and 76837-S7S-003, will be 3917.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor…of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings, of polyvinyl chloride. The rate of duty will be 3.1 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