CLA-2-39:OT:RR:NC:N4:415
Craig B. Russell
3D Hub, Ltd.
Unit 5, 14 Akepiro Street, Mount Eden
Auckland, 1024
New Zealand
RE: The tariff classification and country of origin of a silicone plastic seal from China.
Dear Mr. Russell:
In your letter dated October 23, 2025, you requested a tariff classification and country of origin ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as an inflatable silicone seal, part number BF13-28-1032. It is
intended for use in a Technopak 25-kilogram milk powder packaging machine.
Your submission indicates that this product is initially molded in China from “Elastosil R Plus 4000/40 K2
CN” silicone plastic. It will then be exported to New Zealand where it undergoes a proprietary heat treatment
and quality assurance process that fully crosslinks the material and produces the final FDA-compliant
component.
The applicable subheading for the inflatable silicone seal, part number BF13-28-1032, will be 3926.90.4590,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics
and articles of other materials of headings 3901 to 3914: [o]ther: [g]askets, washers and other seals: [o]ther.”
The column one, general rate of duty is 3.5 percent ad valorem.
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc.
v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence.
See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In order to determine whether a substantial transformation occurs when components are assembled into
completed products, all factors such as the components used to create the product and manufacturing
processes that these components undergo are considered in order to determine whether a product with a new
name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing
operations that are minimal will generally not result in a substantial transformation.
We hold the opinion that once the silicone has been molded to shape in China, it has the basic nature of the
finished seal and would not be substantially transformed to become a new article having a new name,
character, or use after being further processed in New Zealand. Accordingly, the country of origin for this
inflatable silicone seal, part number BF13-28-1032, will be China.
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 for by subheading 9903.01.24, HTSUS, other than products classifiable under
subheadings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad
valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 subheading, i.e.,
9903.01.24, in addition to subheading 3926.90.4590, 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. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to
subheading 3926.90.4590, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3926.90.4590, 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 3926.90.4590, 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 CBP 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division