CLA-2-40:RR:NC:SP:221
Ms. Jane Jewett
Talus Corporation
470 Riverside Street
Portland, Maine 04103
RE: The tariff classification of a rubber sink stopper from China.
Dear Ms. Jewett:
In your letter dated February 12, 2007, you requested a tariff classification ruling.
The sample provided with your letter is a rubber sink stopper in the form of a flat disc that measures approximately 5 inches in diameter. You state that the stopper is composed of natural rubber. The sink stopper will be imported in a box with a laundry clothesline. After importation the sink stoppers and clotheslines will be packed with U.S. sourced detergent packets to make up a travel laundry pack.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
The sink stopper and clothesline are not considered to be a set for tariff classification purposes since they must be repacked with the detergent packets after importation and are thus not put up in a manner suitable for sale directly to users. The sink stopper and clothesline are classified separately. You indicate that you have already received a ruling on the classification of the clothesline.
The applicable subheading for the rubber sink stopper will be 4016.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division