CLA-2-40:OT:RR:NC:N4:421
Mr. Felix Li
Schenker of Canada Limited
6555 Northwest Drive
Mississauga, Ontario, Canada L4V 1K2
RE: The tariff classification of a mechanical joint transition accessory pack from China
Dear Mr. Li:
In your undated letter, received in this office on October 4, 2011, on behalf of Ferguson Enterprises Inc., you requested a tariff classification ruling.
The mechanical joint transition accessory pack, IMJTGAP series, is used for making repairs to sewer pipes. A sample of the 10 inch accessory kit, IMJTGAP10, was included with your letter and is being returned as you requested. The kit includes a gasket made of styrene butadiene rubber (SBR), a gland made of ductile iron, eight steel T-bolts and eight steel nuts. The function of the kit is to create a seal between an old section of sewer pipe and a replacement section. The gasket is the component that creates the seal. The gland is a frame with holes around the circumference that aligns with the flanged section of the replacement sewer section. The bolts and nuts are used to secure the two pieces of pipe together. Tightening the gland to the flange compresses the gasket, forming the watertight seal.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the accessory pack, GRI 1 cannot be used as a basis for classification. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The gasket, gland, bolts and nuts comprise a set for tariff classification purposes, with the essential character imparted by the gasket.
The applicable subheading for the mechanical joint transition accessory pack, item IMJTGAP series, will be 4016.93.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: gaskets, washers and other seals: other…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