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NY 862222

May 1, 1991

CLA-2-39:S:N:N3G:221 862222


TARIFF NO.: 3917.40.0000

Mr. Mitch Cankovic
Cremco Supply Ltd.
1748 Powell Street
Vancouver, B.C., Canada V5L 1H7

RE: The tariff classification of plastic slip-on couplings from Canada.

Dear Mr. Cankovic:

In your letter dated April 4, 1991, you requested a tariff classification ruling.

The slip-on couplings are used for joining drain, waste and vent piping materials together. The couplings are composed of Santoprene general purpose grade 101-87, which you refer to as a thermoplastic rubber. Based on the specifications you included with your request, Santoprene does not meet the requirements for classification as a rubber product for tariff purposes, but is considered to be a plastics material instead. The Santoprene raw material from which the couplings are made is manufactured in the United States.

The applicable subheading for the slip-on fittings will be 3917.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics...fittings. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3917.40.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In your letter you asked if the cost of the raw materials could be deducted from the dutiable value, since the raw materials are manufactured in the United States. The slip-on fittings are dutiable at their full value, including the cost of the raw materials and the cost of shipping the materials to Canada.

You also inquired about the staged rates of duty reductions. The rate of duty for goods of Canadian origin that are classified in subheading 3917.40.0000, HTS, is scheduled to be reduced by 10 percent per year for ten years until the goods are free of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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