CLA-2-40:RR:NC:SP:221 H80827

Ms. Frances Smith
Frank W. Winne & Son, Inc.
44 North Front Street
Philadelphia, PA 19106

RE: The tariff classification of a rubber plug from China.

Dear Ms. Smith:

In your letter dated April 25, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The plug is composed of natural rubber supported by a metal top and bottom. The applicable subheading for the plug will be 4016.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division