Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms (such as resins, granules), semi-finished plastic products (such as plates, sheets, film, tubes, rods), and finished plastic products (such as packaging containers, building fittings, household articles, etc.). However, it should be noted that certain plastic articles may be classified in other chapters due to their specific use or function, such as plastic footwear in Chapter 64 and plastic toys in Chapter 95. The core of this chapter is that the material is essentially plastic and is not more specifically named in other chapters. Heading 3917 covers tubes, pipes and hoses of plastics and fittings therefor, including rigid pipes, flexible tubes, pipe fittings, flanges, etc. The specific scope involves piping systems made of various plastics (such as PVC, PE, PP, ABS, etc.), used for conveying liquids, gases, or as protective sleeves. However, it should be noted that if the tube is reinforced with textile materials or combined with other materials, it may be classified in other headings; if it is a plastic tube specifically for medical devices, it may be classified in Chapter 90. Tubes under this heading generally refer to plastic tubes not combined with other materials. Code 391739 is a six-digit subheading: the first two digits 39 represent Chapter 39 (plastics and articles thereof); the 3rd-4th digits 17 represent heading 3917 (tubes, pipes and hoses of plastics and fittings therefor); the 5th-6th digits 39 represent subheading 3917.39, namely "other tubes, pipes and hoses of plastics." Among these, subheading 3917.31 is "flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa"; 3917.32 is "other tubes, pipes and hoses, not fitted with fittings, being reinforced or otherwise combined with other materials"; 3917.33 is "other tubes, pipes and hoses, not fitted with fittings, not reinforced or otherwise combined with other materials"; and 3917.39 is "other" plastic tubes, namely those that are neither high-pressure hoses nor tubes not fitted with fittings, generally referring to plastic tubes fitted with fittings or plastic tubes not elsewhere specified. This commodity is classified under 391739 because it is a plastic tube and does not meet the descriptions of other more specific subheadings. For example, if it is a high-pressure hose (burst pressure ≥27.6 MPa), it should be classified under 391731; if it is a tube not fitted with fittings, reinforced or combined, it is classified under 391732; if it is a tube not fitted with fittings, not reinforced or combined, it is classified under 391733. As a residual subheading, 391739 covers plastic tubes fitted with fittings (such as with connectors, flanges) and other plastic tubes not elsewhere specified.

Product name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the material and type of the commodity, such as "plastic tube" or "PVC pipe." Material: The specific type of plastic, such as polyethylene (PE), polyvinyl chloride (PVC), polypropylene (PP), etc., and it is necessary to indicate whether it is combined with other materials. Use: The main use of the tube, such as conveying liquids, gases, protecting cables, etc., which helps determine whether it belongs to specialized parts. Appearance: Describe the shape of the tube (round, irregular), whether it is fitted with fittings (such as connectors, flanges), whether it is reinforced, etc. Dimensions: The inner diameter, outer diameter, wall thickness, length, etc. of the tube, which affect the judgment of whether it belongs to a "flexible tube" or "rigid pipe." Reinforcing material: If the tube is reinforced or combined with other materials, it is necessary to indicate the type of reinforcing material (such as fiber, metal mesh) and the method of combination. Brand: The brand or manufacturer name of the commodity, used for identification and verification. Model: The model or specification code of the commodity, to facilitate distinguishing different products. Product name: PVC plastic tube; Material: polyvinyl chloride (PVC); Use: for building drainage; Appearance: round rigid pipe, fitted with PVC connectors; Dimensions: outer diameter 50mm, inner diameter 45mm, wall thickness 2.5mm, length 3m; Reinforcing material: none; Brand: no brand; Model: DN50. Incorrectly classifying plastic tubes with connectors under subheadings 391732 or 391733 for tubes not fitted with fittings. Ignoring the material description and declaring only as "plastic tube," making it impossible to determine whether it belongs to 3917. Incorrectly classifying high-pressure hoses (burst pressure ≥27.6 MPa) under 391739, when they should actually be classified under 391731. Failure to indicate whether reinforced or combined with other materials, affecting subheading distinction. Incorrectly classifying specialized parts (such as plastic tubes for automobiles) under 391739, when they may actually be classified in Chapter 87.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. First confirm that the commodity is a plastic tube and is not a commodity more specifically named in other chapters (such as medical devices, vehicle parts). Then, according to the subheading structure: 391731 is high-pressure hoses; 391732 is tubes not fitted with fittings, reinforced or combined; 391733 is tubes not fitted with fittings, not reinforced or combined; 391739 is other. Therefore, if the tube is fitted with fittings (such as connectors, flanges), or although not fitted with fittings does not meet the descriptions of the first three subheadings, it is classified under 391739. 391731 Flexible tubes, pipes and hoses of plastics, having a minimum burst pressure of 27.6 MPa: This code specifically refers to high-pressure hoses and requires the burst pressure parameter to be provided. If the burst pressure of the tube is lower than 27.6 MPa, it cannot be classified under this code. 391732 Other tubes, pipes and hoses of plastics, not fitted with fittings, reinforced or otherwise combined with other materials: The key difference lies in whether fittings are fitted and whether reinforced. If fittings are fitted, it is classified under 391739; if not fitted with fittings but reinforced, it is classified under 391732. 391733 Other tubes, pipes and hoses of plastics, not fitted with fittings, not reinforced or otherwise combined with other materials: If the tube is not fitted with fittings and not reinforced, it is classified under 391733; if fitted with fittings, it is classified under 391739. 391740 Fittings for tubes, pipes and hoses of plastics: 391740 specifically refers to tube fittings (such as connectors, flanges), while 391739 is the tube itself. If the commodity is a separate fitting, it should be classified under 391740. 400932 Tubes, pipes and hoses of vulcanized rubber, reinforced or otherwise combined with other materials: Different material: 391739 is made of plastic, 400932 is made of vulcanized rubber. Accurate distinction must be made based on material. Confirm that the commodity material is plastic, not rubber or other materials. Check whether the tube is fitted with fittings (such as connectors, flanges). Confirm whether the tube is reinforced or combined with other materials. If it is a flexible tube, measure whether the minimum burst pressure is ≥27.6 MPa. Exclude the possibility of more specific naming in other chapters (such as vehicle parts, medical devices).

How to determine whether a plastic tube should be classified under 391739? First confirm that the material is plastic and that it is a tube (not a fitting). Then check whether fittings are fitted: if fittings are fitted, it is directly classified under 391739. If not fitted with fittings, then see whether it is reinforced or combined with other materials: if yes, classify under 391732; if no, classify under 391733. If it is a flexible tube with a burst pressure ≥27.6 MPa, classify under 391731. Therefore, 391739 mainly covers plastic tubes fitted with fittings or other plastic tubes not elsewhere specified. How should a plastic tube with metal connectors be classified? If a plastic tube has metal connectors, the whole is still regarded as a plastic tube, but since it is fitted with fittings, it should be classified under 391739. Note: if the metal connectors are declared separately, they are classified under 391740 (plastic fittings) or metal fittings (depending on material). However, as a combination, it is classified as a tube. Which code are high-pressure plastic hoses classified under? If the minimum burst pressure of the plastic hose is ≥27.6 MPa, it should be classified under 391731. When declaring, a burst pressure test report or parameters must be provided. If lower than this value, it is classified under other subheadings according to whether fittings are fitted and reinforcement. How to distinguish between 391732 and 391733? Both are plastic tubes not fitted with fittings, and the difference lies in whether they are reinforced or combined with other materials. If the tube is fiber-reinforced, metal mesh-reinforced, or combined with other materials, classify under 391732; if it is a single plastic extrusion without reinforcement, classify under 391733. If a plastic tube is used for automobiles, is it still classified under 391739? Not necessarily. If the plastic tube is a part specifically for automobiles and meets the notes to Chapter 87, it may be classified in Chapter 87 (such as 8708). However, if it is a general-purpose plastic tube merely used for automobiles, it is still classified under 3917. Judgment should be made based on the specific use and whether it is specially designed for automobiles. What are common errors in the declaration elements for 391739? Common errors include: failure to indicate the specific type of material (such as writing only "plastic"), failure to describe whether fittings are fitted, failure to provide dimensions making it impossible to determine whether high-pressure, failure to indicate reinforcing materials, etc. These errors may lead to classification errors or return of documents. How to inquire about the tax rate for 391739? Tax rates may change. It is recommended to check the latest tax rate through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. You may also consult a professional customs broker. Note that different countries of origin may apply agreement tax rates. What is the difference in classification between plastic tubes and plastic hoses? In the HS, both hoses and rigid pipes are classified under 3917, but subheading distinction is mainly based on burst pressure, whether fittings are fitted, and reinforcement. Hoses generally refer to flexible tubes, but classification focuses more on burst pressure. Rigid pipes are classified under the corresponding subheadings according to fittings and reinforcement.