CLA-2-39:OT:RR:NC:N4:421
Mr. Joel Cloutier
Venair Inc.
16713 Park Centre Blvd.
Miami Gardens, FL 33169
RE: The tariff classification of rubber and plastic hoses from Spain or China
Dear Mr. Cloutier:
In your letter dated March 15, 2012, you requested a tariff classification ruling.
Representative sample lengths of hoses were provided with your request and are being returned to you. The hoses have various applications. They may be used as air transfer ducting, as sanitary hoses or as cooling hoses in motor vehicles or machines. Most will be imported in material lengths and then after importation they will be cut to length and fittings will be added. Some may be imported as finished hoses with fittings. One hose is made of butyl rubber covered with EPDM rubber and is reinforced with textile. The other hoses are made of silicone plastics. Some of the silicone hoses are reinforced with textile, some are reinforced with a metal spiral on the exterior of the hose, some are reinforced with both textile and metal, and some are reinforced with both fiberglass and metal.
The applicable subheading for the hoses made of butyl rubber covered with EPDM rubber and reinforced with textile, imported without fittings, will be 4009.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses, of vulcanized rubber other than hard rubber…reinforced or otherwise combined only with textile materials: without fittings. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the hoses made of butyl rubber covered with EPDM rubber and reinforced with textile, imported with fittings, 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 rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the silicone hoses, imported in material lengths and not reinforced with any materials, will be 3917.32.0050, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the silicone hoses, imported in material lengths and reinforced with metal, will be 3917.39.0010, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other…reinforced with metal. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the silicone hoses, imported in material lengths and reinforced with textile, will be 3917.39.0050, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other, other, other. 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/.
Your inquiry does not provide enough information for us to give a classification ruling on silicone hoses imported as finished hoses with fittings. Your request for a classification ruling should include full details about how each of these hoses will be used, including full details about the machines or motor vehicle system in which they will be used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include any relevant material or samples that we have returned to you.
We notice that the sample hose lengths are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. 19 CFR 134.1(d)(1) states that if an imported article will be used in manufacture, the manufacturer may be the ultimate purchaser if he subjects the imported article to a process which results in a substantial transformation of the article. The case of U.S. v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940), provides that an article used in manufacture which results in an article having a name, character or use differing from that of the constituent article will be considered substantially transformed and that the manufacturer or processor will be considered the ultimate purchaser of the constituent materials. In such circumstances, the imported article is excepted from marking and only the outermost container is required to be marked. See, 19 CFR 134.35.
In this case, the imported hose is not substantially transformed as a result of the U.S. processing of cutting the hose to length and attaching fittings. Therefore, the ultimate purchaser of the imported hose is the purchaser of the hose in its completed form. Since the hose will be cut to shorter lengths, the imported hose must be marked with the country of origin at intervals of every 10 feet to ensure that each finished hose is marked with the country of origin. The marking may be applied by imprinting, stenciling or other method resulting in a marking sufficiently permanent to remain on the hose until it reaches the ultimate purchaser in the United States.
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,
Thomas J. Russo
Director
National Commodity Specialist Division