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of <h1>Classification of Plastic Pipes & Parts for Sprinkler Irrigation Equipment Clarified: Heading 39.17 or 8424.91.</h1> The circular addresses the classification and dutiability of plastic pipes and components used in sprinkler irrigation equipment. It clarifies that plastic pipes and tubes, which can be used for general purposes and not solely for irrigation, should be classified under heading 39.17 as articles of plastics. Pipe fittings are categorized as 'parts of general use' and classified under Chapter 73 or other metal chapters based on composition. However, plastic parts specifically modified for exclusive use in sprinkler equipment are to be classified under heading 8424.91. The circular requests acknowledgment of receipt.
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