CLA-2-39:OT:RR:NC:N2:421
Thomas Etchell
Emo Trans, Inc.
18151 Jefferson Park Road, Suite 104
Cleveland, OH 44130
RE: The tariff classification of a Manureflow™ Drag Hose from China
Dear Mr. Etchell:
In your letter dated May 5, 2016, on behalf of Bambauer Equipment, you requested a tariff classification ruling.
The merchandise at issue is described as a TPU drag hose, identified by the product name Manureflow™. The Manureflow™ hose is composed of woven polyester textile material completely embedded in polyurethane plastic. Based on the information provided, Manureflow™ hoses are intended for use in agricultural manure transfer (i.e. the spreading of liquid manure to fertilize soil to grow crops). The hoses are imported in continuous lengths between 660' to 1320', and range in diameter from 4" to 7". You indicate that the hoses are imported without fittings.
You suggest classification of the hose in subheading 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS). The suggested classification applies to tubes, pipes, and hoses of plastic, not reinforced or otherwise combined with other materials. As the hose at issue in your submission is composed of both plastic and textile material, it would not be classified in that provision.
The applicable subheading for the Manureflow™ hose 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 % ad valorem.
In your submission you inquire about the eligibility of the Manureflow™ hose to receive duty-free treatment under subheading 9817.00.50, HTSUS, which applies to machinery, equipment and implements to be used for agricultural and horticultural purposes. As the hose is intended for use as a draghose to spread manure across fields for the purposes of fertilization, it would be considered an implement for agricultural use. As a result, the Manureflow™ hose will be eligible for duty-free treatment under subheading 9817.00.50, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied.
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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division