ABS Reducer Bushing Fitting from China
A stepped reducer bushing from acrylonitrile butadiene styrene (ABS) plastic, used to connect pipes of different diameters in drain-waste-vent systems. It qualifies for 3917.40.00.95 as an other plastic fitting not covered by named types. Ideal for DWV plumbing in buildings.
Duty Rate — China → United States
40.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
Import Tips
• Provide ASTM compliance certificates for ABS material to prove it's a finished plastic fitting
• Avoid common error of declaring with pipe lengths, which could reclassify as assembled tubes under 3917.31+
• Document end-use as plumbing to distinguish from industrial parts under 3926