CLA-2-39:OT:RR:NC:N4:421
Ms. Deanna H. Chambers
Global Resource Products, Inc.
3419 Westminster Avenue, #204
Dallas, TX 75205
RE: The tariff classification of a grommet from China
Dear Ms. Chambers:
In your letter dated June 20, 2012, you requested a tariff classification ruling.
A photograph was provided with your letter. The grommet is composed of Viton®, a fluoropolymer elastomer. The grommet will be used to hold wires in place in a transmission on heavy equipment.
You suggest classification in subheading 4016.93.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: gaskets, washers and other seals. However, Viton® is a fluoroelastomer that generally does not meet the tariff definition of synthetic rubber in Note 4(a) of Chapter 40, HTSUS. The note describes synthetic rubber as "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 C, 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." Note that this stretch and recovery test must be met by the formulation that is cross-linked with sulfur.
If you believe that your particular formulation of Viton® meets the Chapter 40 note 4(a) definition of synthetic rubber, then please provide twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. Submit samples prepared as described above, accompanied by the compounding recipe and the percent by weight of all ingredients.
You suggest classification in a provision for gaskets, washers and other seals. Grommets are not used to perform a sealing function similar to that of gaskets and washers but belong to a class or kind of product with general applications. In this case, the grommet is used to hold wires in place.
The applicable subheading for grommets made of fluoropolymers that do not meet the tariff definition of synthetic rubber will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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,
Thomas J. Russo
Director
National Commodity Specialist Division