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
Commercial Rulings Division