CLA-2-40:OT:RR:NC:N5:137
David Cloer
International Industries Corporation
154 Saint Andrews Drive
Spartanburg, SC 29306
RE: The tariff classification of a rubber seal from India
Dear Mr. Cloer:
In your letter dated March 12, 2024, you requested a tariff classification ruling. A representative sample was submitted and will be retained by this office.
The subject sample is an endless seal composed of vulcanized compact ethylene propylene diene monomer (EDPM) rubber. It is intended solely for use as a seal in plastic pails/buckets.
You suggest classification of the product in 4002.70.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip: ethylene-propylene-nonconjugated diene rubber (EPDM). We disagree. The item under consideration is not a primary form, plate, sheet, or strip, but is a finished article intended for use as a seal. Therefore, classification in 4002.70.0000, HTSUS, is precluded.
The applicable subheading for the rubber tubing will be 4016.93.5050, 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: other: other. The general rate of duty will be 2.5 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division