CLA-2-39:OT:RR:NC:SP:221

Mr. Stuart Buckley
Filtrona PLC
Avebury House
201-249 Avebury Boulevard
Central Milton Keynes, MK9 1AY, United Kingdom

RE: The tariff classification of spacers, bushings, tube plugs, insulation sleeves and washers from various countries in the European Union.

Dear Mr. Buckley:

In your letter dated July 2, 2008, you requested a tariff classification ruling.

Representative samples from various groups of products were provided with your letter. The products in series 005 are general purpose spacers made from polyoxymethylene (POM), polystyrene or nylon plastics. The products in series 042 are bushings made from polyvinyl chloride (PVC) plastic. The products in series 045 are tube plugs made from polyethylene or PVC plastics. The products in series 083 are insulation sleeves made of nylon plastic. The products in series 016 are double retaining washers made of nylon plastic.

You suggest classification in heading 8546 of the Harmonized Tariff Schedule of the United States (HTSUS) for all the above items except the tube plugs. Heading 8546 provides for insulators used to fix, support or guide electric current conductors while at the same insulating them from each other. These items do not act as conductors, nor are they used in this fashion. Therefore, they do not fit within heading 8546.

The applicable subheading for the spacers in series 005, the bushings in series 042 and the insulation sleeves in series 083 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

The applicable subheading for the double retaining washers in series 016 will be 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals, other. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the tube plugs in series 045 will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division