CLA-2-40:OT:RR:NC:N4:422
Ms. Carolyn Leski
BCB International Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of rubber coasters from China
Dear Ms. Leski:
In your letter dated April 29, 2011, on behalf of Robinson Home Products, you requested a tariff classification ruling.
The submitted sample is identified as Coasters, item number 61106. This item is comprised of three round black coasters that are made of vulcanized natural rubber and packaged together in a clear plastic box. Each coaster measures approximately 4” in diameter, ¼” in thickness and features a raised design. The coasters are designed to be used under glasses or mugs to prevent marks on furniture and counters. You have suggested that this item is correctly classified in subheading 4016.99.0500 and we agree with your suggestion.
The applicable subheading for item number 61106 will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: household articles not elsewhere specified or included. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division