CLA-2-39:OT:RR:NC:N4:415
Mr. Richard R. Walker
V. Alexander & Co., Inc.
110 Tyson Boulevard, Suite 202
Alcoa, TN 37701
RE: The tariff classification of five plastic components from China.
Dear Mr. Walker:
In your letter dated May 3, 2023, you requested a tariff classification ruling on behalf of your client, Preformed Line Products Company.
Samples were submitted and will be retained as requested.
The products under consideration are all made wholly of silicone plastic and are used with fiber optic enclosures to protect the interior from outside elements.
Part numbers 8003691, 8003990, and 8004065 are round silicone caps that are solid on one side and have small circular cavities, ranging from one to four, on the other side.
Part 80012743 is a brick-shaped rectangle with eight holes that pass all the way through.
Part 80812333 is a shaped rectangle block that features two holes that pass all the way through.
In your request, you state these five items should all be classified under subheading 3926.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plastic gaskets, washers, and other seals. We disagree. As the three parts, 8003691, 8003990, and 8004065, would be considered caps, they are specifically provided for under heading 3923. As such, this would preclude further consideration as other articles of plastic of heading 3926.
Regarding the classification for the other two parts, 80012743 and 80812333, we reviewed your submitted argument on whether they would be considered gaskets. You point to Headquarters ruling 004449, dated December 4, 1998, which defined a gasket as “a seal or packing used to make a pipe or other joint air- or fluid-tight.” Further, you cite Hancock Gross, Inc. v. U.S., C.D. 4555 (1974), that indicated a gasket was defined as “deformable material clamped between essentially stationary faces to prevent the passage of matter through an opening or joint.” As the two components will have cable run through them, that would naturally hinder their ability to be air or fluid tight. Additionally, the cable is being allowed passage through the opening in the fiber optic enclosure, which contrasts with these definitions. Your submission indicates silicone lubricant will be used to increase their effectiveness which also brings into question their abilities to function as a seal. These factors lead us to hold the opinion that they lack the characteristics of a gasket as defined above and therefore would not be classified as seals.
Lastly, we note that part 80812333 is nearly identical to the one-hole grommet ruled upon in N331709, dated April 19, 2023, except it has two holes instead of one. This ruling was also provided for your client, Preformed Line Products Company. In that request, you indicated the grommets were designed for the protection of the fiber optic cables as well as adding weatherproofing to the enclosure. We believe the fact these also provide protection to the cable further weakens the argument these items are seals.
The applicable subheading for the silicone caps, part numbers 8003691, 8003990 and 8004065, will be 3923.50.0000, which provides for “[a]rticles for the conveyance or packing of goods, of plastics;
stoppers, lids, caps and other closures, of plastics: [s]toppers, lids, caps and other closures.” The column one, general rate of duty is 5.3 percent ad valorem.
As the two parts, 80012743 and 80812333, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 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 3923.50.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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