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NY I89054

December 23, 2002

CLA-2-39:RR:NC:SP:221 I89054


TARIFF NO.: 3917.39.0020

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a garden hose on a reel from China.

Dear Mr. Stinson:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

The sample provided with your letter is identified as the “GAR Handi Reel,” Liss item# 931449, mfg. item# 375033. The garden hose is imported on a reel. The hose is 33 feet in length and is imported with fittings and a nozzle. The hose is composed of polyvinyl chloride (56% by weight), acetal butyl styrene (5% by weight), polypropylene (38.5% by weight) and polyacetate (.5% by weight). The hose has polyester textile reinforcement. The hose and reel are classified together. The essential character is imparted by the hose. As you requested, the sample is being returned.

The applicable subheading for the garden hose and reel will be 3917.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics, other, other, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.

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.


Robert B. Swierupski

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