CLA-2 R:C:F 956864 ALS
Mr. Lorne A. Oakley
408-420 Gloucester Street
Ottawa, Ontario, Canada K1R 7T7
RE: New York Ruling Letter (NYRL) 846178, dated October 30,
1989, Regarding Silicone Rubber Stoppers from Canada
Dear Mr. Oakley:
In NYRL 846178 you were advised that silicone rubber
stoppers were classifiable in 4016.99.1500, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). We noted that
that ruling was based on the premise that the silicone rubber of
which the stoppers were composed was vulcanized.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C>
1625 (c)(1), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NYRL 846178 was published
on March 22, 1995, in the Customs Bulletin, Volume 29, Number 12.
FACTS:
The articles under consideration are silicone rubber
stoppers used as brewing system accessories.
ISSUE:
What is the classification of rubber stoppers composed of
silicone rubber?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order. - 2 -
NYRL 846178 held that the subject articles were classifiable
under subheading 4016.99.1500, HTSUSA, the provision for other
articles of vulcanized rubber other than hard rubber...caps,
lids, seals, stoppers and other closures. In considering the
propriety of that classification we considered the definition for
the term "synthetic rubber" contained in legal note 4(a) to
Chapter 40, HTSUSA. That definition provides, in pertinent part:
(a) Unsaturated synthetic substances which can be
irreversibly transformed by vulcanization with sulfur
into non-thermoplastic substances...
We have noted that silicone cannot be cross-linked with
sulfur and, therefore, the stoppers are not considered to be made
of synthetic rubber in accordance with that definition. They are
not classifiable under the provisions for rubber and articles
thereof in Chapter 40, HTSUSA. Accordingly, they remain
classifiable under the provisions for plastics in Chapter 39,
HTSUSA.
HOLDING:
Stoppers for use as brewing system accessories made from
silicone rubber are classifiable in subheading 3923.50.0000,
HTSUSA, which provides for stoppers, lids, caps and other
closures of plastics. Merchandise so classifiable is subject to
a general rate of duty of 5.3 percent ad valorem.
Such articles which are produced entirely in the territory
of Canada are eligible for preferential treatment under the North
American Free Trade Agreement (NAFTA) pursuant to General Note
12(b)(i), HTSUSA. Such merchandise is eligible for a special
rate of duty of 1.5 percent ad valorem.
NYRL 846178 is hereby modified as to stoppers made of
silicone rubber. In accordance with section 625 this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decision pursuant to section
625 does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division