CLA-2-40:OT:RR:NC:N2:237
Mr. James Trubits, LCHB, CCS, CGBP
Mohawk Global Logistics
4700 Genesee Street - Suite 108
Cheektowaga, New York 14225
RE: The tariff classification of silicone rubber self-adhering and self-fusing tape from China.
Dear Mr. Trubits:
In your letter received here October 28, 2013 on behalf of Protective Industries, you requested a tariff classification ruling. You submitted a sample for review. Your sample is being returned.
SRT 1500-20 Tape is described as silicone rubber masking tape that is self-adhering and self-fusing. The tape is designed to adhere and fuse to itself when wrapped under pressure without sticking to the article being masked. The tape is intended for use in the powder coating, electro-coating, plating and anodizing industries. The sample consists of a roll of red plastic tape wound with clear disposable cellophane liner to prevent self-adhering. The roll is 4.5 inches in diameter by 1.5 inches wide. The tape is 1.5 inches wide by 20 millimeters thick by 36 feet.
Chapter 40 note 4 (a) explains the expression "synthetic rubber" applies to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 degrees C. 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. We note that silicone rubber is not normally unsaturated and there is no indication that the silicone rubber under consideration is unsaturated. We also note that the subject silicone rubber is not sulfur vulcanized, i.e., it is not cross-linked with sulfur, as required by the note. The subject silicone rubber does not meet the requirements of that note and is, therefore, not classifiable in Chapter 40, HTSUS (See Headquarters Ruling 950699).
The applicable subheading for silicone rubber self-adhering and self-fusing tape in roll form will be subheading 3920.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of other plastics: Of other plastics: Film, strip and sheets, all the foregoing which are flexible: Other. The rate of duty will be 4.2 percent ad valorem.
This product may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Also, this product may be subject to the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division