PVC Elbow Fitting from China
A 90-degree elbow fitting made from polyvinyl chloride (PVC) plastic, used to connect two pipes at an angle in plumbing systems. It falls under HTS 3917.40.00 as a plastic pipe fitting designed for joining tubes or hoses. Commonly used in residential and commercial water supply lines.
Duty Rate — China → United States
42.8%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Verify the fitting is unattached; attached fittings qualify for Free (C) duty under heading 3917 notes
• Provide material composition certification to confirm PVC content over 95% per Chapter 39 polymer rules
• Avoid misclassification as finished assemblies; declare as individual components to prevent higher duties