CLA-2-40:OT:RR:NC:N5:137
Kellie Gerstmyer
Green Worldwide Shipping LLC
619 E College Ave Ste F
Decatur, GA 30030
RE: The tariff classification of rubber profile shapes from China
Dear Ms. Gerstmyer:
In your letter dated April 2, 2025, you requested a tariff classification ruling on behalf of your client, Chalk
Spinner LLC dba Kodo Kids.
The product under consideration is referred to as synthetic rubber ramps. They consist of ethylene propylene
diene monomer (EPDM) rubber that is extruded into a “Double P” profile shape which creates a recessed
trough throughout the length of the profile. They are produced in widths of 0.75 inches and 1.75 inches and
lengths of 25 feet. After importation, these profiles will be kitted with other items to form educational toys.
You suggest classification of the “rubber tracks” to be in subheading 9503.00.0073, Harmonized Tariff
Schedule of the United States (HTSUS), we disagree. In their imported condition, the articles are lengths of
rubber, and not identifiable as being solely or principally parts of toys. Such articles are provided for
elsewhere in the tariff and are classified outside of heading 9503.
The applicable subheading for the EPDM rubber profile shapes will be 4008.29.2000, HTSUS, which
provides for plates, sheets strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of
noncellular rubber: other: profile shapes. The rate of duty will be 2.9 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 4008.29.2000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 4008.29.2000, HTSUS, listed above.?
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4008.29.2000, 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 4008.29.2000, 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/programs-administration/trade-remedies, 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/.
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