CLA-2-39:OT:RR:NC:N4:415
Mr. Jaime Rodriguez
Topcon Agriculture Americas, LLC
W5527 State Highway 106
Fort Atkinson, WI 53538
RE: The tariff classification of a plastic junction box panel and gasket from China.
Dear Mr. Rodriguez:
In your letter dated December 13, 2018, you requested a tariff classification ruling.
The first item is described as “rear j-box housing panel PN: 404083.” It is a plastic injection molded rear housing panel that will be part of a junction box. From the information provided, as imported it would only be the plastic component.
The second item is described as “internal j-box gasket PN: 404082.” It is a molded silicone gasket and will be placed between the front and rear j-box housing panels to create a seal that would make the j-box water resistant.
In your request, you proposed that the rear j-box housing panel should be classified under 8538.90.6000, which provides for “[p]arts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: [o]ther: [o]ther: [m]olded parts.” We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized Tariff Schedule of the United States (HTSUS). As per note 85.36(III)(C) on junction boxes, “[t]hese consist of boxes fitted internally with terminals or other devices for connecting together electrical wires. Boxes not fitted with means of electrical connection or provisions therefor, are excluded and are classified according to their constituent material.” As this product is not fitted with the required electrical connections at the time of importation to be classified as an article of heading 8536, and EN 85.36 directs us to classify empty junction boxes according to the constituent material, classification in heading 8538 is not appropriate.
You state that the internal j-box gasket is a rubber silicone molded gasket and request classification in 4016.93.1050, HTSUS, as gaskets of vulcanized rubber other than hard rubber. Note 4 to Chapter 40, HTSUS, describes synthetic rubber as applying to “[u]nsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18°C and 29°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.” Polymers that do not meet that definition are classifiable as plastics of chapter 39 and not as rubber of chapter 40. Silicone is not unsaturated and not cross-linkable with sulfur, and thus is considered to be of plastics for tariff classification purposes.
As the “rear j-box housing panel PN: 404083” is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the “internal j-box gasket PN: 404082” will be 3926.90.4590, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [g]askets, washers and other seals: [o]ther.” The column one, general rate of duty is 3.5 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 at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3926.90.45, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3926.90.4590, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division