CLA-2-39:OT:RR:NC:N4:421
Mr. Leonard Floyd
Welke Customs Brokers USA, Inc.
275 Cooper Avenue, Suite 103
Tonawanda, NY 14150
RE: The tariff classification of O-rings from China
Dear Mr. Floyd:
In your letter dated November 8, 2012, on behalf of Seal & Design, New York, you requested a tariff classification ruling.
Two sample O-rings were provided with your letter. The first O-ring is composed of Viton; the second O-ring is composed of silicone. Both O-rings are used as gaskets in general applications.
You describe Viton and silicone as rubber materials, and suggest classification as rubber O-rings in subheading 4016.93.5050, Harmonized Tariff Schedule of the United States (HTSUS). Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length.
Viton and silicone do not have the unsaturation necessary to meet the tariff definition of synthetic rubber. Thus, these materials are considered to be plastics, not rubber, for tariff purposes.
The applicable subheading for O-rings made of Viton or silicone will be 3926.90.4510, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals…O-rings. The rate of duty will be 3.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division