Classification of plastic irrigation components: general-use pipes classed as plastic articles, exclusive-use parts classed as equipment parts. Plastic pipes and tubes that are not solely or principally for sprinkler irrigation are classifiable as articles of plastics under the plastics heading by application of the specificity rule and prior Board guidance. Pipe fittings of general use are classifiable as parts of general use under the appropriate metal or fittings chapters according to composition. Plastic parts modified or shaped exclusively for sprinkler equipment, having no other use, are classifiable as parts of sprinkler irrigation equipment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of plastic irrigation components: general-use pipes classed as plastic articles, exclusive-use parts classed as equipment parts.
Plastic pipes and tubes that are not solely or principally for sprinkler irrigation are classifiable as articles of plastics under the plastics heading by application of the specificity rule and prior Board guidance. Pipe fittings of general use are classifiable as parts of general use under the appropriate metal or fittings chapters according to composition. Plastic parts modified or shaped exclusively for sprinkler equipment, having no other use, are classifiable as parts of sprinkler irrigation equipment.
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