CLA-2-39:RR:NC:TP:221 A87300
Mr. Donald A. Jordan
Jaffe, Raitt, Heuer & Weiss
Suite 2400
One Woodward Avenue
Detroit, MI 48226
RE: The tariff classification of plastic pipe fittings from
Canada.
Dear Mr. Jordan:
In your letter dated August 28, 1996, on behalf of Genova
Products, Inc., you requested a tariff classification ruling.
The pipe fittings are composed of acrylonitrile-butadiene-
styrene (ABS) plastic, and will be used in draining waste water.
These fittings include couplings, caps, bushings, adapters,
plugs, elbows, tees, traps, bends and flanges.
The applicable tariff provision for the ABS pipe fittings
will be 3917.40.0090, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for tubes, pipes and
hoses and fittings therefor, of plastics: fittings, other. The
general rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division