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HQ 950282


December 6, 1991

CLA-2 CO:R:C:V 950282 EAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917; 4009; 7017

Ms. Mary Ann Markoski
Radiometer America Inc.
811 Sharon Drive
Westlake, Ohio 44145

RE: Classification of plastic tubing; glass tubing; unworked glass tubes; laboratory glassware; vulcanized rubber; hard rubber; synthetic rubber; fittings; parts; parts of general use

Dear Ms. Markoski:

This is in reply to your July 31, 1991 letter, in which you request a binding ruling on the tariff classification of certain tubing under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were provided to Customs for visual examination.

FACTS:

No evidence has been submitted concerning the use to which the subject goods are put, i.e., the machines, instruments, or apparati of which the tubes are principally used as parts.

The submitted samples bear your catalogue or reference numbers. All of the samples are tubes or pipes, some of which have fittings attached to both ends of a given tube or pipe. Some of the tubes have plastic fittings, some have rubber fittings and one in particular has a metal fitting on one end and a female fitting on the other end into which is inserted a plastic coupler onto the male end of which is inserted another section of tubing of what appears to be the same material and size as the "first" tube. The goods are imported in various material lengths, depending upon the needs of your purchasers.

One type of tube is composed of EPDM (ethylene propylene diene monomer. EPDM is cross-linkable with sulfur and is, therefore, a "synthetic rubber" for purposes of classification under the HTSUSA. Another sample is composed of silicone rubber. Yet another type of tube is composed of santoprene. Neither the silicone rubber tube nor the santoprene tube is considered a "synthetic rubber", for the reason above stated.

The final type of sample is a glass tube, bent 90 in two places and having a formed nipple on one end that appears suitable for coupling with a pliable hose of rubber or plastic.

ISSUE:

What is the proper tariff classification under the HTSUSA of plastic, rubber and glass tubings, with or without fittings?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUSA. The tariff classification of merchandise under the HTSUSA is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Depending upon its identity, a given article that is a machine, apparatus, device, instrument, or piece of equipment, and parts and/or parts and accessories of such articles, may be classified in different sections and various chapters within the Harmonized System. See, e.g., Section XVI, chapters 84 and 85; Section XVIII, chapters 90 and 92; and, Section XX, chapter 95.

Since no evidence of sole or principal use of the subject merchandise has been submitted to determine of which machine, apparatus, etc. the goods may be a part, we are of the opinion that classification of the subject goods rests upon a determination of which specific provision describes the tubes, in accordance with Additional U.S. Rule of Interpretation 1(c), HTSUSA. See HRL 088486 (February 6, 1991).

Chapters 39 and 40 are to be found in Section VII, HTSUSA, to which there are no legal notes pertinent to this case. Our attention is called to Chapter 39, Note 1(o), which excludes from classification under any of the headings thereof, articles of section XVI, and Note 1(q), which excludes articles of chapter 90 (section XVIII). Similarly, Chapter 40, Note 2(d) excludes mechanical or electrical appliances or parts thereof of section XVI, of hard rubber; and, Note 2(e) excludes articles of chapter 90.

Section XVI, Note 1(g) excludes from classification under any of the chapters thereof, "[P]arts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39)[.]"
Chapter 90, Note 1(e) excludes from classification under any of the headings thereof, "[P]arts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39)[.]"

Section XV, Note 2, provides in part as follows:

"Throughout the tariff schedule, the expression 'parts of general use' means:

"(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metals[;]"

We are of the opinion, and do find, that the tubes that have fittings attached or are finished products, such as the glass tube that is bent in two places and nippled at one end, are "parts of general use", the chief components of which are plastic, rubber or glass, as the case may be, since heading 7307, HTSUSA, describes "fittings" and Chapter 39, Note 8 defines "tubes, pipes and hoses" as "hollow products, whether semimanu- factures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids * * * ".

In view of the foregoing, none of the goods herein that may be considered parts, of whatever machine, etc., may be classified in any of the chapters within Section XVI or under any of the headings of chapter 90. It follows, therefore, that the exclusionary Notes 1(o) and 1(q), Chapter 39, and 2(d) and 2(e), Chapter 40, are not applicable to parts of general use. In other words, absent evidence that an article is principally used as a part or accessory of a specifically described machine, instrument, piece of equipment, etc., and the description of such machine includes "parts" or "parts and accessories", such article shall be classified eo nomine under the heading and applicable subheading that most specifically describes the article itself.

Heading 3917, HTSUSA, describes tubes, pipes and hoses and fittings therefore, of plastics. To be classified thereunder are goods fitting such a description, whether they are tubes etc. with or without fittings. Additionally, whether the tubes are with fittings of the same material as or different from the tube, we are of the opinion that a given plastic tube shall be classified in the subheading that most specifically describes it, and a tube with fittings shall be similarly classified, regardless of the composition of the fitting/s, since it is the tubular component which gives the composite good its essential character, GRI 3(b), HTSUSA.

Heading 4009, HTSUSA, describes tubes, pipes and hoses of vulcanized rubber other than hard rubber, with or without their fittings. To be classified thereunder are goods fitting such a description. Again, if the tubes are with fittings of the same material as or different from the tube, we are of the opinion that a given tube shall be classified in the subheading that most specifically describes it, and a tube with fittings shall be similarly classified, regardless of the composition of the fitting/s, since it is the tubular component which gives the composite good its essential character, GRI 3(b), HTSUSA.

Finally, heading 7017, HTSUSA, describes laboratory, hygienic or pharmaceutical glassware. To be classified thereunder are goods fitting such a description.

HOLDING:

Tubes, pipes or hoses that are not principally used as parts of specifically described machinery, instruments, apparati or equipment, made of plastics, rubber or glass, with or without fittings, are classifiable under headings 3917, 4009 or 7017, HTSUSA, whichever heading, and the applicable subheadings thereunder, that specifically describes the articles.

Sincerely,

John Durant, Director

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