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NY N010285




May 8, 2007

CLA-2-39:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.29.0090

Ms. Toni Garcia
Emerson Tool Company
8100 W. Florissant Road
St. Louis, MO 63136

RE: The tariff classification of a dust collection tube system from China

Dear Ms. Garcia:

In your letter dated April 25, 2007, you requested a tariff classification ruling.

The Dust Collection System, item DC5100, is designed to be used in a woodworking shop environment to collect dust from a woodworking tool and deposit it into a wet/dry vacuum. Once connected, the vacuum suction draws dust and debris from the woodworking tool through the system of tubes to the vacuum. The imported kit does not include the tools or the vacuum. The main component of the kit is a series of ABS plastic tubes measuring 2½ inches in diameter. These tubes account for the bulk of the cost of the kit. The consumer dry fits the tubes together to form a network to connect one or more tools to the vacuum. The kit includes a hose with fittings to connect to the dust collection port of the desired tool. The other components include elbows, couplings, connectors, valve gates, fittings, brackets and mounting hardware.

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. This office considers the dust collection kit to be a set for tariff classification purposes, with the essential character imparted by the ABS tubes.

The applicable subheading for the dust collection tube kit, item DC5100, will be 3917.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: tubes, pipes and hoses, rigid: of other plastics, 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/.

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,

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