CLA-2-39:OT:RR:E:NC:4:421
8481.80.5090; 8481.90.3000; 8481.90.5000; 9026.20.8000
Mr. Jonas S. Karlsson
Walter Kidde Portable Equipment Inc.
1016 Corporate Park Drive
Mebane, NC 27302
RE: The tariff classification of tubes, hoses, valves and pressure gauges for fire extinguishers.
Dear Mr. Karlsson:
In your letter dated March 25, 2009, you requested a tariff classification ruling.
The photographs provided with your letter picture various components of a fire extinguisher. This ruling applies to such products when they are imported as separate components of the fire extinguisher. The first component is a discharge hose assembly. You indicated in a telephone conversation that the hose may be composed of nitrile rubber, neoprene rubber or a polyvinyl chloride (PVC) thermoplastic blend. The hose assemblies are reinforced with a nylon braid. They have a steel or aluminum ferrule at one end and a steel or aluminum valve end fitting and thermoplastic nozzle permanently affixed to the other end. You state that the nozzle does not contain a valve but is designed to restrict the outflow and the spraying pattern of the extinguishing agent.
The second component is the handle/lever assembly. The handle/lever assembly may be composed of steel, aluminum or plastic. You state that it will not contain a valve at the time of importation.
The third component is a pressure gauge used to measure the pressure in the charged cylinder in pounds per square inch (psi).
The fourth component is a hand operated valve. The valve may be composed of steel, brass, aluminum or plastic.
The fifth component is a siphon tube. The tube may be composed of polypropylene plastic, steel, aluminum or brass. The siphon tubes are cut to length and have a male fitting on one end to attach to the handle/lever assembly. The other end is either cut at an angle or cut with indents to allow the free flow of the extinguishing agent.
You have suggested classifications for the above items. While we agree with most of your proposed classifications, we disagree with your proposal to classify all of the hoses and siphon tubes as parts of fire extinguishers in heading 8424 of the Harmonized Tariff Schedule. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. Additional U.S Rule of Interpretation 1(c) states 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. Plastic tubes, pipes and hoses are specifically provided for in heading 3917 and rubber hoses are specifically provided for in heading 4009.
You did not identify the country of origin. The rates of duty provided below are the rates applicable when the goods are made in a country with which the United States had Normal Trade Relations.
The applicable subheading for hose assemblies made with a PVC thermoplastic blend will be 3917.39.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other…of polyvinyl chloride. The general rate of duty will be 3.1 percent ad valorem.
The applicable subheading for hose assemblies made of nitrile or neoprene rubber will be 4009.32.0050, HTSUS, which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber…reinforced or otherwise combined only with textile materials…with fittings, other. The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for handle/lever assemblies made of steel will be 8481.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of hand operated and check appliances of iron or steel. The general rate of duty will be 5 percent ad valorem.
The applicable subheading for handle/lever assemblies made of aluminum or plastic will be 8481.90.5000, HTSUS, which provides for parts of hand operated and check appliances of other materials. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the pressure gauge will be 9026.20.8000, HTSUS, which provides for non-electrical instruments and appliances for measuring or checking pressure. The general rate of duty will be free.
The applicable subheading for valves made of brass will be 8481.80.1095, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of copper, having a pressure rating of 850 kPa or over. The general rate of duty will be 4 percent ad valorem.
The applicable subheading for valves made of steel will be 8481.80.3090, HTSUS, which provides for other hand operated taps, cocks, valves and similar appliances of steel. The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for valves made of plastic or aluminum will be 8481.80.5090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the siphon tube when made of polypropylene will be 3917.22.0000, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: tubes, pipes and hoses, rigid: of polymers of propylene. The general 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/.
Your inquiry does not provide enough information for us to give a classification ruling on siphon tubes made of steel, brass or aluminum. You indicate that these siphon tubes are cut to length with a male fitting on one end that will be attached to the handle/lever assembly while the other end is either cut at an angle or notched. Are the steel tubes welded or seamless? What are the wall thickness and the outside diameter for these steel tubes? Are they made of carbon steel, stainless steel or other alloy steel? Please provide the exact chemistry. Have the steel tubes been cold drawn, cold rolled or galvanized? In regard to the brass tubes and the aluminum tubes please provide the exact chemistry. Are the brass tubes and the aluminum tubes seamless or welded? When this information is available, you may wish to consider resubmission of your request.
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. If you have any questions on the information needed for the siphon tubes made of steel, brass or aluminum, contact National Import Specialist Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division