3917.32.00.10 - Of polyvinyl chloride

This HTS category, 3917.32.00.10, specifically classifies tubes, pipes, and hoses of plastics that are not reinforced or otherwise combined with other materials, and are presented without fittings. The defining characteristic for inclusion within this particular subcategory is that the material composition must be polyvinyl chloride (PVC). This covers a wide range of flexible or semi-rigid tubing designed for various industrial, commercial, or consumer applications where a conduit of PVC is required.

It is crucial to distinguish this category from its siblings. While all fall under "Other tubes, pipes and hoses," 3917.32.00.20 covers identical products made specifically of polyethylene, and 3917.32.00.50 encompasses all other plastic compositions not otherwise specified. Therefore, correct classification hinges on the precise identification of the plastic polymer used.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification decisions at this level rely on accurately identifying the product as a tube, pipe, or hose, confirming it is not reinforced or combined with other materials, that it is presented without fittings, and most importantly, that its constituent plastic is indeed polyvinyl chloride. Examples would include simple PVC drinking straws, basic garden hoses made solely of PVC, or flexible PVC tubing used for fluid transfer in non-structural applications.