N346612

N346612 March 27, 2025 CLA-2-39:OT:RR:NC:N5: 137 CATEGORY: Classification TARIFF NO.: 3917.40.0020, 7326.90.8688, 9903.81.90 Gi Lee Easyflex Texas, Inc. 1500 N Western Blvd, Suite 280 Denton, TX 76207 RE: The tariff classification of plastic and stainless-steel couplings from Thailand Dear Ms. Lee: In your letter dated March 10, 2025, you requested a tariff classification ruling. Item 1 is identified as a Flexible Coupling consisting of an elastomeric polyvinyl chloride sleeve with stainless-steel clamps. They are used to join various pipes and fittings in underground sanitary drain, waste and vent (DWV) applications. They are designed to provide a secure, leak-resistant connection allowing for slight movement and vibration absorption. Item 2 is identified as a No-Hub Coupling consisting of a neoprene rubber sleeve encased within a stainless-steel shield and secured with clamps. These couplings are used to connect no-hub (hubless) cast iron pipes, providing structural reinforcement and a tight seal to prevent leaks. We note CBP precedence for classification of No Hub Couplings in NY Ruling N025676 dated April 11, 2008. The Flexible coupling is a composite article that is made of a PVC sleeve and stainless-steel clamps. The No-Hub Coupling is a composite article made up of a stainless-steel shield, stainless-steel clamps and a neoprene rubber sleeve. The stainless-steel components and the rubber component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel and plastic components of the couplings in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As both the Flexible Coupling and the No- Hub coupling are composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the plastic component or the stainless-steel component imparts the essential character to the articles in question. It is the role of the constituent materials in relation to the use of the good that imparts the essential character. In the case of the Flexible coupling, it is the opinion of this office that the PVC sleeve imparts the essential character. In the case of the No-Hub Coupling, it is the opinion of this office that the stainless-steel shield imparts the essential character. The applicable subheading for the Flexible Coupling will be 3917.40.0020, HTSUS, which provides for tubes, pipes, and hoses and fittings therefor, of plastics: fittings: plumbing fitting, not pressure rated (Drain/Waste/Vent (DWV)): of polyvinyl chloride. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the No-Hub Couplings will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel: other: other: other: other: other. The rate of duty will be 2.9 percent ad valorem. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter 99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.90 will be subject to a duty of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.8688, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to additional duties under heading 9903.81.93, HTSUS. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division