CLA-2-40:OT:RR:NC:N1:137
Jiyeon Jang
SAMC Customs Law Firm Co., Ltd.
1001, 10F, 53 Seonggogae-ro, Uiwang-si, Gyeonggi-do, Acecheonggye Tower
Uiwang-Si 16006
South Korea
RE: The tariff classification of a cellular rubber strip gasket from Korea
Dear Ms. Jang:
In your letter dated January 21, 2020, you requested a tariff classification ruling, on behalf of your client Shinhung Global Co. Inc.
The subject product is called a gasket, identified by Part Number 4986EA3001T. You state that the gasket is composed of cellular vulcanized ethylene propylene diene monomer (EDPM) rubber. The gasket is a string shaped product designed to be used for prevention of water leakage. The rubber is extruded into a rectangular shape with cross-sectional dimensions of 4.2 mm by 6.2 mm. It is then cut to length prior to importation. You indicate that the string will be installed in the groove of a washing machine door.
You suggest classification of the product in 4016.93.5050, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other articles of vulcanized rubber other than hard rubber: Gaskets, washers and other seals: Other: other. However, while the product is used as a gasket, it is merely a rubber strip composed of cellular, vulcanized EDPM rubber. Rubber strips are more specifically provided for in 4008, HTSUS.
The applicable subheading for the cellular vulcanized EDPM rubber strip gasket will be 4008.11.5000, HTSUS, which provides for Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: Of cellular rubber: Plates, sheets and strip: Other. The general rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division